Cal. Water Code - WAT § 26125. Section 26125.
The place of the delinquent sale shall be at a point, designated by the collector, within the district or at the district office.
ARTICLE 3. Assessment Sale [26125. - 26138.]
Cal. Water Code - WAT 3.
in effectCal. Water Code - WAT § 26126. Section 26126.
The time of the delinquent sale shall be not less than 21 nor more than 28 days from the date of the first publication of the list of delinquencies or first republication as to property republished.
Cal. Water Code - WAT § 26127. Section 26127.
The collector may postpone the day of the delinquent sale from day to day, but the sale shall be made within three weeks from the day fixed in the notice of the sale. If any sale is stayed by legal proceedings, the time during which the sale is stayed shall not be a part of the time limited for making the sale.
Cal. Water Code - WAT § 26128. Section 26128.
On the day fixed for the sale in the published notice or on a subsequent day to which the collector may have postponed it the collector shall sell to the district the whole amount of each parcel of property separately assessed upon which the assessments remain unpaid.
Cal. Water Code - WAT § 26129. Section 26129.
Thereupon the collector shall as to each parcel sold make an entry “sold to the district” in the assessment book.
Cal. Water Code - WAT § 26130. Section 26130.
After the delinquent sale the collector shall make out in duplicate and sign a certificate of sale for each parcel separately assessed and sold, setting forth all of the following:
(a)
A description of the property sold.
(b)
The amount for which it was sold.
(c)
A statement that it was sold for a delinquent assessment.
(d)
When the purchaser will be entitled to a deed.
Cal. Water Code - WAT § 26131. Section 26131.
The certificate of sale may be in substantially the following form, the blanks being filled to show the facts in each case:
Certificate of Sale
No. ___
_______ Irrigation District
I, the collector
of ______ Irrigation District, certify that on the ____ day of ____, 19__, after giving the required notice, I sold to ______ Irrigation District, the purchaser, for the sum of ______ dollars ($____) real property in the County of ______, State of California, described as follows:
(Insert description.)
This land was assessed to ________.
This property was sold for a delinquent assessment levied on it in the year ____ by the district, and the sale price was the sum due and unpaid on the assessment and the penalties and costs
The purchaser will be entitled to a deed to the property at any time after five years from the date of the sale unless in the meantime the property is redeemed.
Witness
my hand and the seal of the district this ______ day
of ________, 19__.
(District Seal.)
Collector of ______ Irrigation District
Cal. Water Code - WAT § 26132. Section 26132.
Of each of the duplicate certificates of sale one shall be retained by the collector and the other shall be recorded in the office of the county recorder of the county in which the property is situated.
Cal. Water Code - WAT § 26133. Section 26133.
Notwithstanding any other provision of this part to the contrary, in the case of a sale of property for taxes or assessments, except where the sale is conducted and the funds are accounted for as provided in Division 1 (commencing with Section 101) of the Revenue and Taxation Code, all proceeds shall be accounted for and distributed as provided in Article 12 (commencing with Section 53925) of Chapter 4 of Part 1 of Division 2 of Title 5 of the Government Code.
Cal. Water Code - WAT § 26135. Section 26135.
The secretary shall notify the collector of assignments of certificates of sale.
Cal. Water Code - WAT § 26136. Section 26136.
When property is sold for assessments imposed on it as the property of a particular person, no misnomer of the owner or supposed owner or any other mistake relating to the ownership of it affects the sale or renders it void or voidable.
Cal. Water Code - WAT § 26137. Section 26137.
Ten years after it became delinquent or one year after the addition of this section, whichever is the later, any assessment levied by a district shall be conclusively presumed to have been paid, unless a sale for the nonpayment thereof was made prior to said time and the collector of the district on request shall mark such assessment conclusively presumed to have been paid.
Cal. Water Code - WAT § 26138. Section 26138.
Ten years after the issuance of a certificate of sale for the nonpayment of a district assessment or one year after the addition of this section, whichever is the later, it shall be conclusively presumed that redemption was made from the sale, unless prior to such time a deed was issued by the collector pursuant to the certificate of sale and such deed was recorded in the office of the recorder of the county in which the property described in the certificate of sale was located.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026