Fiscal Affairs


NOTICE OF ANNUAL FINANCIAL STATEMENTS

OF TULARE IRRIGATION DISTRICT

NOTICE IS HEREBY GIVEN that the Annual Financial Statements of the Tulare Irrigation District for the calendar year 2015 are available at the office of the District, 6826 Avenue 240, Tulare, California 93274, for the inspection and review during regular business hours, 8:00 AM to 5:00 P.M.


DISTRICT ASSESSMENT

General Information

In general, District functions and revenue collection authority are governed by Division 11 of the California Water Code, which code provides for the formation of water and irrigation districts and governs their operations including the authority to assess their members in order to obtain funding for services provided to landowners.  The Water Code further provides that all lands shall be assessed in accordance with Section 401 of the Revenue and Taxation Code.  Each year in September the Board of Directors meet as a Board of Equalization to review the assessment rolls and make the determination as to how much the District should assess its landowners during the next calendar year.

The District assessment consists of two components levied on all property, namely (a) an assessment rate of $.80 per each $100 of valuation, and (b) a per-acre charge.  Valuations are based on soil class rates as established by the U.S. Bureau of Reclamation, which range from $1,200 to $2,000 per acre.  The per-acre charge, otherwise known as the "U.S. environmental charge, is currently $16 per acre.

The District collects annual assessments in two installments.  The first installment is due on or before December 20th, and the second installment is due on or before June 20th of the following year.  The District will impose a penalty for delinquent (unpaid) installments - a 10% penalty is attached to the first installment and a 5% penalty is attached to the second installment.  Over time interest will accrue on delinquent assessments remaining unpaid when recorded as a tax lien.

Board of Equalization

In September of each year the board shall meet as a Board of Equalization to hear and determine objections to the valuation, acreage, or any matter pertaining to the assessments.  The Board of Equalization shall order any changes in the assessments that it deems necessary.

Assessment Rate

Currently the assessment rate is established at $.80 per $100 of valuation, or 0.8%.  Of this amount, 0.6% is levied for the purpose of partially funding the water purchased under the District's contract with the United States for water from the Friant Unit of the Central Valley Project (CVP).  The other 0.2% is levied for the purpose of partially funding the costs to the District associated with acquiring water for groundwater recharge, and for the costs necessary to operate and maintain groundwater recharge facilities.

U.S. Environmental Charge

In 1992 Congress enacted Public Law 102-575 Title 34, otherwise known as the Central Valley Project Improvement Act (CVPIA) which significantly revised the purposes and operational practices of the CVP.  Under its long-term contract to receive CVP water , the District is now required in accordance with the CVPIA to pay annually into an Environmental Restoration Fund a surcharge fee and restoration fee on each acre-foot of CVP water delivered for the purpose of mitigating the alleged environmental damage created by the CVP.

Recognizing the widespread benefits to the region of imported surface water, the Board has fixed an additional charge on all parcels of land within the District in the amount of $16 per acre.  This charge is intended to offset most of the District's costs to pay for the aforementioned fees into the Federal Environmental Restoration Fund. Currently, the only recourse to reduce or eliminate the environmental charge is through a legislative act of Congress.  Questions or concerns regarding this charge may a;sp be directed to your Congressional representatives in the House of Representatives and Senate.

Where to Pay Your Assessment Bill

          Tulare Irrigation District                   Tulare Irrigation District
          6826 Avenue 240                            Post Office Box 1920
          Tulare, California 93274                   Tulare, California 93275-1920
 

Failure to Receive a Tax Bill

Failure to receive a tax bill does not excuse penalties which would accrue against a non-payment thereof.

Delinquency, Penalties and Costs

     1.  Delinquency:  The first installment is delinquent if unpaid by 5:00 P.M. on December 2oth of the year in which the assessment was levied, and the second installment is delinquent if unpaid by 5:00 P.M. on the following June 20th.

     2.  Penalties:  When an assessment becomes delinquent, the District will impose a penalty on each delinquent installment.  A 10% penalty will be attached to the first installment and a 5% penalty to the second installment.

     3.  Costs:  In addition to penalties, certain costs may be recovered by the District:  $2.00 on each parcel of land separately assessed, as well as the cost of publication of the list of delinquencies and notice of sale.

Tax Sales/Certificate of Sale

Any unpaid current assessment as of 5:00 P.M. August 31st will be enrolled on the District's defaulted master Tax Sales file.  After a $5.00 service charge and $15.00 recording fee, the delinquent bill will accrue interest penalties each month until paid-in-full.  Once the Tax Sale Certificate is recorded with the Tulare County Recorder's Office, the property is said to be "sold" to the District for the past assessment.  In reality, the Certificate of Sale serves the same purpose as a notice of default under a deed of trust in that it is a form of lien against the property.  Ownership of the property is not actually transferred simply upon the recordation of the Certificate of Sale.

Collection Action

The District may elect to not proceed with the sale of delinquent property, but to file a lawsuit against the assessee in the name of District to enforce collection.  In such a suit, the District may recover the amount of the delinquent assessments, penalties, and costs of the lawsuit.

Refusal to Furnish Water

The District will refuse to furnish water to any or all land on which the District has an outstanding and unredeemed Certificate of Sale.

Collector's Deed

Five years after a Certificate of Sale has been issued for delinquent assessments, the District may obtain a Collector's Deed on the property.

Redemption

Property sold for delinquent assessments may be redeemed within five years from the date of sale or thereafter before a Collector's Deed has been delivered to the District.  Redemption before a Collector's Deed has been delivered may be accomplished by payment to the Collector for the amount on the property sold plus accrued interest.

Redemption After Collector's Deed

After a Collector's Deed has been delivered to the District, the property may be redeemed only by payment of the following amounts:  (1) the total amount of the sale shown on each Certificate of Sale outstanding, (2) interest on each outstanding Certificate of Sale from the date of the sale, (3) an amount for each year of escaped assessment, and (4) miscellaneous costs associated with the sale/redemption of the property.  The period of redemption is extended until the first bid is received from the property at public auction, or until the Board determines that the property is not to be sold by resolution.

Termination of Redemption Right

Following the issuance of a Collector's Deed, a right of redemption continues until one of two events occurs:  (1) the District passes a resolution indicating the intention to not sell the property and retain title or (2) the sale of the property at public auction.

Unpaid Water Tolls and Services

Unpaid water tolls are added to the first installment when such water tolls are applicable.

Notification of New Owner and/or Change of Address

The District's property ownership information and tax bills are mailed to the landowners of record on file with the Tulare County Assessor.  It is the landowner's responsibility to advise the District Assessor, as well as the Tulare County Assessors office when a change in ownership or mailing address takes place.

Parcel Segregation Request

Each lot Segregation Request application shall be accompanied by a fee of $2.00 for each separate portion into which the application desires the parcel to be segregated.  Contact the District Assessor-Collector to obtain a Parcel Segregation Request application.  Please be advised that all requests require Board review and approval.

Assessor's Parcel Maps  Click here for a link to Tulare County website, in which County parcel maps may be viewed.

Important Dates for Property Owners for 2013 - 2014 Assessment Year

March 1, 2016     All land within the District shall be assessed
 August 9, 2016  Board fixed time and date of Board of Equalization meeting
September 13, 2016  Date specified in the notice for the Board to act as a Board of Equalization to  hear and determine objections to the valuation
September 23, 2016 Board of Equalization session closed 
September 28, 2016  Secretary shall add the total values and determine the gross assessed values and determine the gross assessed valuation of the lands after final equalization by the Board
October 11, 2016  Board shall levy an annual assessment upon the lands within the District
 October 11, 2016  Board shall set Federal Environmental Charge
 October 31, 2016  Add delinquent water tolls and sales & service accounts to First Installment
 November 1, 2016  Secretary shall deliver the assessment book to the Collector
 November 1, 2016  Mail Statement of Assessments - First Installment Notice
November 2, 2016 Publication - Notice of Assessment
November 9, 2016 Publication - Notice of Assessment
 December 20, 2016  First Installment delinquent date (10% penalty)
May 1, 2017 Statement of Assessment - Mail Second Installment reminder notice
June 20, 2017 Second Installment delinquent date (5% penalty)
July 31, 2017 Publication cost allocated to delinquent assessment
August 1, 8, and 15, 2017 Delinquent Assessment Lists Publication Dates (Names in the newspaper
August 24, 2017 Allocate $5 Service Charge and $15 recording fee to delinquent assessments
August 24, 2017 Record Certificate of Sale - Tax Sales