Sacramento Municipal Code Art. X Exemptions-Rebates-Contest of Validity-Consolidation

A. Nothing in this chapter shall be construed as permitting the levy of an assessment upon any property when such levy would be in violation of either the Constitution of the United States or the state of California.

B. Assessments permitted pursuant to the authority of this chapter shall not be levied upon the property of the federal government, the state government, any state agency or any local governmental agency, except that possessory interests in public property held by private entities or individuals may be assessed.

C. The city council shall establish a procedure to provide to low-income property owners rebates of assessments paid by them. (Prior code § 85.10.1000)

The validity of any assessment levied under this chapter shall not be contested in any action or proceeding unless the action or proceeding is commenced within thirty (30) days after the assessment is levied. Any appeal from a final judgment in such an action or proceeding shall be perfected within thirty (30) days after the entry of judgment. (Prior code § 85.10.1020)

Procedures for the formation of a district pursuant to this part may be consolidated with procedures for the construction or acquisition of improvements pursuant to any other provision of this code or pursuant to any law of the state of California, including the Municipal Improvement Act of 1913, the Landscaping and Lighting Act of 1972, and other similar statutes. (Prior code § 85.10.1030)