CHAPTER 4. Assessments [9305. - 9320.]

Cal. Water Code - WAT 4.
in effect

Cal. Water Code - WAT § 9305. Section 9305.

In the event that the assessment is annulled as a whole by the judicial proceeding, the board shall cause a new assessment to be made as provided in Part 4 of this division, and thereafter the same proceedings shall be had in regard thereto as provided in this part.

Cal. Water Code - WAT § 9306. Section 9306.

When, if necesssary, the assessment lists have been modified and amended to conform to the requirements of the judgment and have been certified as provided in this part, the board shall file them in the offices of the county treasurers of the several counties in which are situated any of the lands assessed thereby.

Cal. Water Code - WAT § 9307. Section 9307.

Each county treasurer shall indorse on the assessment list the time to the hour and minute when it was so filed in his office.

Cal. Water Code - WAT § 9308. Section 9308.

From the time of filing as provided in the next preceding section the assessment constitutes a lien upon the lands in the county so assessed and imparts notice to all subsequent purchasers or encumbrancers or any person acquiring any interest in or lien upon the lands.

Cal. Water Code - WAT § 9309. Section 9309.

At any time within 30 days after the assessment list is filed in the office of the county treasurer as provided in Section 9307, the whole amount of the assessment upon any tract of land therein separately assessed may be paid in cash to the county treasurer.

Cal. Water Code - WAT § 9310. Section 9310.

Upon such payment the county treasurer shall issue his receipt and indorse the fact and date of payment upon the assessment list, and thereupon the lien of the assessment upon the tract of land ceases.

Cal. Water Code - WAT § 9311. Section 9311.

The report of payment of the assessment shall be made by the county treasurer at once to the secretary of the board.

Cal. Water Code - WAT § 9312. Section 9312.

The amount of assessments received by the county treasurer shall, within 30 days after receipt thereof by him, be deposited by him with the State Treasurer.

Cal. Water Code - WAT § 9313. Section 9313.

The State Treasurer shall credit the amount of assessments received by him to the construction fund of the assessment.

Cal. Water Code - WAT § 9314. Section 9314.

All assessments not paid in full within the 30-day period bear interest thereafter at the rate of 7 per cent per annum.

Cal. Water Code - WAT § 9315. Section 9315.

If the amounts raised by means of the assesssment as provided in this part prove insufficient to pay in full all of the bonds and the interest thereon, the board shall levy and collect in the same manner as provided in Part 4 of this division, and this part, a supplementary annual assessment from time to time as may be necessary upon the same lands previously assessed in the original assessment.

Cal. Water Code - WAT § 9317. Section 9317.

The board need not appoint assessors nor prepare new or additional assessment lists for any supplemental assessment, but the assessment shall be levied and apportioned according to benefits and in the same proportion as specified in the original assessment lists for the assessment.

Cal. Water Code - WAT § 9318. Section 9318.

The board shall, for the purpose of collecting the supplemental assessment, prepare and certify to the county treasurers of the several counties annual assessment collection lists in the same manner and at the same times as provided for the annual assessment collection lists upon the original assesssment.

Cal. Water Code - WAT § 9319. Section 9319.

The supplemental assessment shall be collected by the county treasurers, and the same percentages, penalties and costs added for delinquency and the same proceedings had for sale of property and for redemption thereof and for disposition of the proceeds of sale, and in all other particulars as provided in the case of the annual assessment collection lists upon the original assessment.

Cal. Water Code - WAT § 9320. Section 9320.

All money collected for or on account of any supplemental assessment shall be paid over to the State Treasurer in the manner provided in this part, and credited by the State Treasurer to the bond redemption fund of the assessment.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

Starting a business in California? California LLC guide: costs and requirements