ARTICLE 2. Collection by County [26525. - 26529.]

Cal. Water Code - WAT 2.
in effect

Cal. Water Code - WAT § 26525. Section 26525.

In case of the neglect or refusal of the collector of any district to perform the duties imposed upon him, the tax collector of the office county shall perform his duties and be accountable therefor upon his official bond.

Cal. Water Code - WAT § 26526. Section 26526.

When any county tax collector collects any assessments for any district, he shall pay the proceeds to the county treasurer of the office county.

Cal. Water Code - WAT § 26527. Section 26527.

As to money collected by the county tax collector and paid to the county treasurer, the county treasurer shall perform the duties ordinarily imposed on the treasurer of a district and be accountable therefor upon his official bond.

Cal. Water Code - WAT § 26528. Section 26528.

The county treasurer shall place the money of the district in a special fund to the credit of the district and shall disburse it to the proper persons for the purposes for which the assessments raising it were levied.

Cal. Water Code - WAT § 26529. Section 26529.

The county treasurer shall not pay any part of the money to the treasurer of the district until the county treasurer is satisfied that all of the valid obligations for which the assessments were levied and for which payment has been demanded have been paid.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

Starting a business in California? California LLC guide: costs and requirements