California Water Code ARTICLE 3 - Collection

• Section 26650.
  Where the district has elected to transfer the duties of collector to the county tax collector, the delivery of duplicate assessment rolls shall not be...
• Section 26651.
  Annually before September 1st, the district’s directors shall levy an annual assessment upon the lands within the district for all district purposes in the manner...
• Section 26652.
  The county auditor shall compute and enter in the assessment book the district assessment on all lands assessed as being in the district using the...
• Section 26653.
  The assessment so levied shall be collected at the time and in the manner of county taxes and paid into the county treasury. The net...
• Section 26654.
  The compensation paid to the county for assessing or collecting assessments for a district shall be that fixed by agreement between the board of supervisors...
• Section 26655.
  Unpaid district assessments are delinquent on the same hour and day that county taxes are delinquent and the lands subject thereto shall either be sold...
• Section 26656.
  Lands sold for delinquent district assessments may be redeemed within five years from date of sale in the same manner as the redemption of property...
• Section 26657.
  The county auditor shall apportion to the district the money paid for redemption in the manner provided by Division 1, Part 8, Chapter 1(c) of...
• Section 26658.
  Lands sold to the district remaining unredeemed after five years have elapsed from the date of their sale for delinquent district assessments shall be deeded...

Last modified: October 22, 2018