4275-4279

WATER CODE
SECTION 4275-4279




4275.  Except as provided in Article 5 (commencing with Section
4300), the department, on or before the 15th day of August of each
year, shall certify, to the auditor and the board of supervisors of
each county having a watermaster service area, or part of a
watermaster service area, the amount required, in order to pay the
apportionments for the ensuing fiscal year, to be levied on the land
used in the storage or diversion, conveyance or distribution of the
water stored or diverted under the right and the land on which the
water is, or is entitled to be, used.



4276.  The auditor shall enter the amounts of the respective
apportionments against the respective parcels of land as they appear
on the current assessment roll. If any parcel is part of a larger
parcel, the auditor may enter the apportionment against the larger
parcel.



4277.  The board of supervisors of each county in which there lies a
watermaster service area or any portion thereof shall annually, and
at the time of levying county taxes, levy on the land within the
county and within the watermaster service area apportionments
sufficient to raise the amounts certified by the department.




4278.  Apportionments levied pursuant to this article shall be
collected at the same time and in the same manner as county taxes. So
far as applicable, all provisions of law relating to the
equalization, levy, payment, and collection of county taxes shall
apply to such apportionments and all provisions of law relating to
the duties of county officers in relation to county taxes shall apply
to such apportionments, except as otherwise expressly provided by
this chapter, so far as the same are or may be made applicable.



4279.  All money raised by such apportionments shall be accounted
for separately as to each watermaster service area. All such money
shall be transmitted by January 1 and July 1 of each year to the
department for deposit in the Water Resources Revolving Fund.