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Cal. Sts. & High. Code § 5450

Collecting the Assessment on the Tax Roll

Known as the Improvement Act

The act spans §§ 5000–6794 (521 sections).

Amended by Stats. 1978, Ch. 364.

As an alternative method for the collection of cash assessments or assessments of less than one hundred fifty dollars ($150) levied under the provisions of this division, the legislative body, upon the written request of the contractor or his assigns, shall, by resolution adopted on or before the third Tuesday in September, direct that such assessments be collected upon the tax roll upon which general taxes are collected.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.