Chapter 3. Collection of California Water Code >> Division 13. >> Part 7. >> Chapter 3.

After the filing of all parts of the assessment book with the tax collector the assessment on each parcel of land separately assessed and any penalties for delinquency added thereto plus any unpaid charges for water and other services added to the assessment under the provisions of Section 36726 are a lien on the land and impart notice of the lien to all persons.

Within 10 days after each assessment is due and payable, the assessor shall publish in a newspaper of general circulation published in the principal county a notice specifying all of the following:
  (a) The date on which the assessments became due and payable to the tax collector.
  (b) The time when the assessments will be delinquent, or, in the event the board has made an election as provided in Section 36950.5, the times when each half of the assessments will be delinquent.
  (c) That upon delinquency a penalty of 5 percent of the amount delinquent will be added thereto and the delinquent property sold to the district.

Assessments shall be paid in lawful money of the United States.

The tax collector shall mark the date of payment in the assessment book opposite the name of the assessee.

The tax collector shall give a receipt to the person making payment specifying:
  (a) The land assessed.
  (b) The amount of the assessment.
  (c) The amount paid.

The tax collector shall pay the money received to the treasurer.

The tax collector may, in his discretion, accept negotiable paper in payment of any assessment or on a redemption.

As used herein, "negotiable paper" means bank checks and drafts and express and post office money orders payable on demand.

The acceptance of negotiable paper constitutes a payment of an assessment or redemption as of the date of acceptance when, but not before, the negotiable paper is duly paid.

If any negotiable paper is not paid on due presentment for any reason, any record of payment made on the assessment book because of its acceptance shall be canceled, and the assessment is a lien as though no payment had been attempted. The tax collector, when accepting negotiable paper, shall make any memoranda necessary to enable him to make proper cancellation on its return without payment.

When a cancellation is made the tax collector shall record it in the assessment book opposite the name of the assessee who attempted payment by the negotiable paper and shall promptly notify such assessee of the cancellation of the payment. The validity of any assessment or penalty is not affected by failure or irregularity in giving the notice.

If a remittance to cover a payment required to be made on or before a specified date is sent through the United States mail, properly addressed with postage prepaid, it shall be determined received on the date shown by the post office cancellation mark stamped upon the envelope containing the remittance or on the date it was mailed if proof satisfactory to the tax collector establishes that the mailing occurred on an earlier date, provided, however, that the tax collector need not accept such a payment if it is received more than 30 days after the date on or before which the payment was delinquent.

The board shall order the collector to cancel or modify, as may be proper, an assessment when it finds that any property has been either:
  (a) Assessed in any year more than once.
  (b) Assessed by reason of a clerical error for more than its full cash value.
  (c) Computed for assessment on an excessive acreage.
  (d) Assessed while not in the district.

On order of the board any assessments, penalties or costs thereon, or portions thereof, shall be refunded by the treasurer if they were either:
  (a) Paid more than once.
  (b) Erroneously or illegally collected.

No order for a refund under Section 36832 shall be made except upon a claim both:
  (a) Verified by the person who paid the assessment, penalties, or costs, or by his guardian, executor or administrator.
  (b) Filed within three years after the making of the payment sought to be refunded.