Section 26077.
Cal. Water Code - WAT § 26077.
in effectThe 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 assessments are payable in installments:
(1)
On the first installment, 10 per cent.
(2)
On the second installment, 5 per cent.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026