Cal. Government Code - GOV § 59470. Section 59470.
If the proceedings are conducted by a city legislative body, the reassessment as confirmed shall be recorded with the city superintendent of streets.
ARTICLE 12. Recording of Assessment [59470. - 59476.]
Cal. Government Code - GOV 12.
in effectCal. Government Code - GOV § 59471. Section 59471.
If the proceedings are conducted by a county legislative body, the reassessment as confirmed shall be recorded with the county surveyor.
Cal. Government Code - GOV § 59472. Section 59472.
The reassessment shall not be recorded until the occurrence of either of the following:
(a)
The holders of all original bonds and coupons contract by bondholders’ proposal or otherwise to exchange their bonds and coupons in the proceedings.
(b)
If they do not so contract, adequate provision is made pursuant to this chapter for the retirement or payment of the bonds and coupons of nonconsenting holders or their bonds have been subjected to retirement or payment by decree or order of court pursuant to federal bankruptcy laws.
Cal. Government Code - GOV § 59473. Section 59473.
When recorded, the amounts so reassessed upon the lots are a lien on the lots as of the date of recordation.
Cal. Government Code - GOV § 59474. Section 59474.
The lien shall continue until the reassessment and the interest and penalties are paid or until it is discharged of record.
Cal. Government Code - GOV § 59475. Section 59475.
The lien has priority over all special assessment liens created against the same property subsequent to the date of recordation.
Cal. Government Code - GOV § 59476. Section 59476.
From the date of the recording all persons are deemed to have notice of the contents of the reassessment.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026