Cal. Water Code - WAT § 26100. Section 26100.
When assessments are not payable in installments, the collector shall commence to publish the list of delinquencies on or before the first day of February.
ARTICLE 2. Publication of List of Delinquencies [26100. - 26108.]
Cal. Water Code - WAT 2.
in effectCal. Water Code - WAT § 26101. Section 26101.
When assessments are payable in installments, the first publication of the list of delinquencies shall not be made before the first day of July nor after the first day of September.
Cal. Water Code - WAT § 26102. Section 26102.
The published list of delinquencies shall contain all of the following information relating to each parcel of land separately assessed on which the assessment is delinquent:
(a)
The name of the assessee.
(b)
The description of the land.
(c)
The total amount due, which shall be the aggregate of the assessments, penalties, and costs due thereon.
Cal. Water Code - WAT § 26103. Section 26103.
There need be no delinquent list other than the published list of delinquencies.
Cal. Water Code - WAT § 26104. Section 26104.
The collector shall publish with the list of delinquencies a notice, specifying:
(a)
That each parcel separately assessed on which the amount due as shown on the list is not paid will be sold to the district.
(b)
The time and place of the sale.
Cal. Water Code - WAT § 26105. Section 26105.
The list of delinquencies and notice shall be published once a week for three successive weeks in a newspaper published in the county in which the delinquent property is situated but only information pertaining to and descriptions of land situated in the county need be set forth in the publication in that county.
Cal. Water Code - WAT § 26106. Section 26106.
If any land assessed to the same person lies in more than one county, publication may be made in any county in which any portion of the land lies.
Cal. Water Code - WAT § 26107. Section 26107.
Publication of the list of delinquencies and notice shall be made in the newspaper designated by the board. If assessments are not payable in installments, the designation of the newspaper shall be made by the board on or before the fifteenth day of December of the year in which the assessment was levied. If assessments are payable in two installments, the designation shall be made by the board on or before the fifteenth day of June following the year in which the assessment was levied. If the designation is not made by the board within the time provided in this section, the collector shall select the newspaper.
Cal. Water Code - WAT § 26108. Section 26108.
If any error should occur in the publication of the notice of the sale of any delinquent property or the list of delinquencies which might invalidate a sale and the error is discovered prior to sale, the collector shall at once republish the notice of the sale and the items of the list of delinquency as to the property affected by the error, making the republication conform to this article.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026