Article 3. Sale Of Property of California Water Code >> Division 14. >> Part 9. >> Chapter 8. >> Article 3.

When any installment has become delinquent, the county treasurer shall, within 10 days, publish a notice in the county once a week for two successive weeks containing all the following:
  (a) A description of each parcel of land within the county, as described on the assessment list, on which a delinquent installment is due.
  (b) The name of the person to whom the installment is assessed, or if the owner is unknown, a statement of that fact.
  (c) The amount of the installment delinquent on each parcel.
  (d) The amount of interest on the delinquent installment, reckoned to the day of sale.
  (e) The amount of the 10 percent penalty.
  (f) A statement that each of the described parcels will be sold at public auction by the county treasurer in front of the county courthouse at a specified day and hour to pay the delinquent installment plus accrued interest and penalty. The day of sale shall not be less than 30 nor more than 60 days from the date of delinquency.

At the time stated in the notice, the county treasurer shall sell each parcel of land described in the notice to the highest bidder, unless prior thereto he shall have received payment in full of the delinquent installment, together with interest and penalty. No bid for any parcel shall be accepted less than the aggregate sum then due on the installment thereon with interest and penalty.

The sale shall be made for cash, except the treasurer may receive from any purchaser, at their face value in lieu cash, bonds of the district or their interest coupons, issued on the assessment and then matured or to mature within 60 days after the sale. Any bond or coupon received in payment for property sold by the county treasurer shall be canceled and filed by the county treasurer in the office of the treasurer of the district. If the entire amount of the bond or coupon tendered in payment is not required to complete payment of the purchase money, the county treasurer shall endorse thereon as paid the amount of the purchase money credited thereon.

If no bid is made for any parcel at the sale equal to the amount of the installment delinquent thereon, with interest and penalty, the county treasurer shall bid in and sell the parcel to himself and his successors in office, as trustee of the bond fund of the district, as purchaser, for the amount of the installment, interest, and penalty.

The county treasurer shall execute to each purchaser, including himself as trustee, a certificate of sale, and shall record a duplicate in the county recorder's office.