Cal. Water Code - WAT § 25925. Section 25925.
Except as provided in Section 25806, the annual district assessment upon land is a lien against the property assessed from and after the first day in March of the year in which the assessment is levied.
ARTICLE 1. Collection Generally [25925. - 25932.]
Cal. Water Code - WAT 1.
in effectCal. Water Code - WAT § 25926. Section 25926.
The collector within 20 days after receiving the assessment book from the secretary shall start the publication of a notice specifying all of the following:
(a)
The assessments are due and payable.
(b)
The times when these assessments will be delinquent.
(c)
The penalties for delinquency.
(d)
The time and place at which payment of assessments may be made.
Cal. Water Code - WAT § 25927. Section 25927.
The assessment notice shall be published at least once a week for two successive weeks in a newspaper published in the office county and in a newspaper published in each other affected county.
Cal. Water Code - WAT § 25928. Section 25928.
Failure to publish the assessment notice in any county other than the office county shall not affect any assessment on land in a county in which notice was published.
Cal. Water Code - WAT § 25929. Section 25929.
The collector shall attend at the time and place specified in the assessment notice to receive assessment payments.
The collector shall accept payment of current year assessments even though prior year delinquencies on the real property may exist. The acceptance of the payment shall not in any manner affect the validity of any proceeding or action previously taken pursuant to Chapter 5 (commencing with Section 26075) or Chapter 6 (commencing with Section 26225) of this part.
Cal. Water Code - WAT § 25930. Section 25930.
Assessments or any other charge owed to the district shall be paid in lawful money of the United States. A reasonable additional charge may be made for processing or reprocessing an invalid check or other invalid instrument as provided in Section 25809.
Cal. Water Code - WAT § 25931. Section 25931.
The collector shall mark the date of payment of any assessment in the assessment book opposite the name of the assessee.
Cal. Water Code - WAT § 25932. Section 25932.
The collector shall give to the person making the payment, one of the following:
(a)
A receipt which specifies when applicable, (1)
the amount of the assessment or charge, (2)
the amount paid, and (3)
the description of the property assessed.
(b)
A statement or bill for the assessment or charge owed the district, with a stub or a copy of the bill which specifies when applicable (1)
the amount of the assessment or charge, or if the assessment or charge is
payable in more than one payment, the amount due with each payment; (2)
a description of the property assessed; and (3)
instructions that a receipt will be supplied only upon request since the stub or copy of the bill and the canceled check for payment constitute a receipt.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026