Section 5473.4 Of Article 4. Sanitation And Sewerage Systems From California Health And Safety Code >> Division 5. >> Part 3. >> Chapter 6. >> Article 4.
5473.4
. On or before August 10 of each year following the final
determination upon each charge, the clerk shall file with the county
auditor a copy of the report prepared pursuant to Section 5473 with a
statement endorsed on the report over his or her signature that the
report has been finally adopted by the legislative body of the entity
and the county auditor shall enter the amounts of the charges
against the respective lots or parcels of land as they appear on the
current assessment roll. Where any of the parcels are outside the
boundaries of the entity they shall be added to the assessment roll
of the entity for the purpose of collecting the charges. If the
property is not described on the roll, the county auditor may enter
the description on the roll together with the amounts of the charges,
as shown in the report.