25925-25932

WATER CODE
SECTION 25925-25932




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.


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.


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.



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.



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.



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.



25931.  The collector shall mark the date of payment of any
assessment in the assessment book opposite the name of the assessee.



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.