55B - RESO - WARNER ASSESSMENT DISTRICT

Home Browse Search

Priority of Lien The Assessment Installments and any interest and penalties thereon constitute a lien against the parcels on which they were imposed until the same is paid. Such lien has priority over all private liens and over all fixed special assessment liens which may thereafter be created against such property. Such lien is co -equal to and independent of the lien for general taxes and special taxes. See "THE ASSESSMENT DISTRICT — Direct and Overlapping Debt' herein for a description of other special taxes, assessments or reassessments secured by a lien on property within the Assessment District. Assessments and the Teeter Plan The County has adopted a Teeter Plan as provided for in Section 4701 et seq. of the California Revenue and Taxation Code, under which a tax distribution procedure is implemented and secured roll taxes are distributed to taxing agencies within the County on the basis of the tax levy, rather than on the basis of actual tax collections. By policy, the County does not include assessments, reassessments and special taxes, including the Assessments of the Assessment District, in its Teeter program. 15 55B -85