Inglewood Municipal Code § 10-146 Completion of Proceedings; Collection of Assessment

Hearings upon the formation of an assessment district, upon a change of organization for an existing district or upon the levy of annual assessments after formation of a district shall be concluded and any resolution confirming a diagram and an assessment shall be adopted not later than:

(1) July 1 of the fiscal year during which the assessments are to be collected on the county assessment roll; or

(2) Such later date, not beyond the third Monday in August, as the county auditor may authorize.

Immediately after the adoption of any resolution confirming a diagram and assessment and by not later than the third Monday in August, the City Clerk shall file the diagram and assessment, or a certified copy thereof, with the county auditor.

After the filing of the diagram and assessment, the county auditor shall enter on the county assessment roll opposite each lot or parcel of land the amount assessed thereupon, as shown in the assessment.

The assessments shall be collected at the same time and in the same manner as county taxes are collected, and all laws providing for the collection and enforcement of county taxes shall apply to the collection and enforcement of the assessments.

After collection by the county, the net amount of the assessments, after deduction of any compensation due the county for collection, shall be paid to the Finance Director.

(Ord. 03-19 10-14-03; Ord. 07-08 4-25-07)