Article 2. Installments of California Water Code >> Division 11. >> Part 10. >> Chapter 4. >> Article 2.

The board may when it so desires and shall, when a written petition signed by a majority of the assessment payers in the district is filed requesting it, pass a resolution providing that thereafter annual assessments, including improvement district assessments or installments thereof but excepting completion assessments, shall be payable in two installments.

The two installments shall be equal unless the resolution specifies different percentages to be paid in each installment, in which case the installments shall be payable as specified in the resolution.

The resolution shall be adopted at or prior to the time of the levy of any annual assessment it is to affect.

The resolution may be rescinded or modified only so as to affect any assessment levied subsequent to the rescission or modification.