ARTICLE 6. Collection and Delinquencies [8850. - 8864.]

Cal. Water Code - WAT 6.
in effect

Cal. Water Code - WAT § 8850. Section 8850.

After the board has held the hearings in each county pursuant to this chapter and the assesssment lists have been made to conform with its decision, the lists shall be certified by the secretary of the board to be correct, and shall thereupon be filed in the offices of the county treasurers, respectively, of the several counties in which are situated any of the lands assessed.

Cal. Water Code - WAT § 8851. Section 8851.

The county treasurer shall indorse upon the assesssment list the date and time to the hour and minute when it was filed in his office; and thereafter the assessment constitutes a lien upon the land so assessed in the county, and imparts notice to all subsequent purchasers or incumbrancers or any person acquiring any interest in or lien upon the land.

Cal. Water Code - WAT § 8852. Section 8852.

The assessment shall be paid to the respective county treasurers in one or more installments of such amounts, and at such time, respectively, as the board, from time to time, may, by order entered in its minutes, direct.

Cal. Water Code - WAT § 8853. Section 8853.

At any time within 30 days after the assessment list has been filed in the office of the county treasurer, the whole amount of the assessment upon any tract of land therein separately assessed may be paid in cash to the county treasurer.

Cal. Water Code - WAT § 8854. Section 8854.

The county treasurer shall issue his receipt and shall endorse the fact and date of the payment in full upon the assessment list, and thereupon the lien of the assessment upon the tract of land ceases.

Cal. Water Code - WAT § 8856. Section 8856.

All assessments not paid in full within the period of 30 days shall bear interest at the rate of 7 per cent per annum from and after the time when the assessment list is filed in the office of the county treasurer for collection.

Cal. Water Code - WAT § 8857. Section 8857.

The remaining portion not yet ordered paid by the board of the assessment upon any tract of land may be voluntarily paid in full, with the accrued interest thereon, at any time after the lien of the assessment has accrued.

Cal. Water Code - WAT § 8858. Section 8858.

If any installment is unpaid at the expiration of 30 days from the date of the board order calling the installment, the installment is delinquent, together with accrued interest to date of delinquency.

Cal. Water Code - WAT § 8859. Section 8859.

When any installment is delinquent, a penalty of 10 per cent of the amount of the installment plus interest, shall be added and collected for the use of the drainage district.

Cal. Water Code - WAT § 8860. Section 8860.

If any action is pending in any court to have the assessment on any tract of land reviewed, modified or annulled, pursuant to the provisions of this chapter, the assessment, if not annulled in the action, may, in the discretion of the board, become delinquent 30 days after any judgment rendered in the action has become final.

Cal. Water Code - WAT § 8861. Section 8861.

From date of delinquency until time of delinquent sale, the unpaid installment, together with added interest and penalty, bears interest at the rate of 7 per cent per annum.

Cal. Water Code - WAT § 8862. Section 8862.

When the installment is delinquent, the board, when it deems it advisable, shall publish in each county where the delinquency exists, a list in one notice of all delinquencies once a week for two weeks successively in some newspaper of general circulation published in the county.

Cal. Water Code - WAT § 8863. Section 8863.

The notice shall contain: (a) A description of the property assessed as described in the assessment list by reference number or by other descriptions sufficient to identify the property. (b) The name of the owner to whom the property is assessed or a statement that the owners are unknown. (c) The amount of the delinquent installment, interest and penalty.

Cal. Water Code - WAT § 8864. Section 8864.

The notice shall also state that each of the parcels will be sold at public auction by the county treasurer in front of the courthouse of the county at a specified day and hour, to pay the installment with accrued interest and the penalty, together with its proportion of the total cost of publication of the notice of sale.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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