Section 18731 Of Chapter 6. Levying And Collecting The Assessment From California Streets And Highways Code >> Division 14. >> Part 3. >> Chapter 6.

. The special assessment tax shall be levied, computed, entered, collected and enforced at the same time, in the same manner, by the same persons and with the same penalties and priority of lien as other taxes for city purposes and when collected shall be paid into the city treasury to the credit of the fund of the district and shall be used only for the payment of the expenses of the district.