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 2024 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 as a revenue collection authority and is 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 also 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 20th 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 2024 - 2025 Assessment Year
DISTRICT ASSESSMENT
General Information
In general, District functions as a revenue collection authority and is 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 also 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 20th 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 2024 - 2025 Assessment Year
| March 1, 2024 | All land within the District shall be assessed |
| August 13, 2024 | Board fixed time and date of Board of Equalization meeting |
| September 10, 2024 | Date specified in the notice for the Board to act as a Board of Equalization to hear and determine objections to the valuation |
| September 29, 2024 | Board of Equalization session closed |
| September 29, 2024 | 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 8, 2024 | Board shall levy an annual assessment upon the lands within the District |
| October 8, 2024 | Board shall set Federal Environmental Charge |
| October 31, 2024 | Add delinquent water tolls and sales & service accounts to First Installment |
| November 1, 2024 | Secretary shall deliver the assessment book to the Collector |
| November 1, 2024 | Mail Statement of Assessments - First Installment Notice |
| November 7, 2024 | Publication - Notice of Assessment |
| November 14, 2024 | Publication - Notice of Assessment |
| December 20, 2024 | First Installment delinquent date (10% penalty) |
| May 1, 2024 | Statement of Assessment - Mail Second Installment reminder notice |
| June 20, 2024 | Second Installment delinquent date (5% penalty) |
| July 31, 2024 | Publication cost allocated to delinquent assessment |
| August 6, 13, and 20, 2024 | Delinquent Assessment Lists Publication Dates (Names in the newspaper |
| August 27, 2024 | Allocate $5 Service Charge and $20 recording fee to delinquent assessments |
| August 27, 2024 | Record Certificate of Sale - Tax Sales |