California Water Code ARTICLE 1 - Date and Penalties for Delinquency

• Section 26075.
  Unpaid assessments not payable in installments are delinquent at 5 p.m. on December 20th of the year in which they are levied.(Amended by Stats. 1957,...
• Section 26076.
  Whenever assessments are payable in installments the first installment if unpaid is delinquent at 5 p.m. on December 20th of the year in which the...
• Section 26077.
  The collector shall collect on delinquent assessments for the use of the district the following penalties:(a) When assessments are not payable in installments, 5 per cent.(b) When...
• Section 26078.
  Upon the assessment, if not payable in installments, or the second installment of it, if payable in installments, becoming delinquent, the collector shall collect, in...
• Section 26079.
  If any duty relating to the assessment, levy, and collection of assessments is performed subsequent to the latest time it should have been performed, the...
• Section 26080.
  The assessment book, a copy of any portion of it certified by the collector, or the published list of delinquencies, showing unpaid assessments against any...
• Section 26081.
  At any time after any assessment has become delinquent the board may direct the collector not to proceed with the sale of any delinquent property,...
• Section 26082.
  The provisions of the Code of Civil Procedure relating to pleadings, proofs, and trials are applicable to proceedings to enforce collection of assessments.(Added by Stats....
• Section 26083.
  In a suit for assessments the district may recover the amount of the delinquent assessments, penalties, and costs of suit.(Added by Stats. 1943, Ch. 372.)

Last modified: October 22, 2018