Section 26601 Of Article 1. General Provisions From California Water Code >> Division 11. >> Part 10. >> Chapter 8. >> Article 1.
26601
. At its option, the board of directors of a district may
adopt a resolution declaring its intention to dispense with either
the office of assessor or both the offices of assessor and collector
of the district, and to transfer the duties of either the assessor or
of both such officers to the assessor or to the assessor and tax
collector of the county or counties in which the lands within such
districts are located. Such resolution shall specify whether, under
the proposed procedure, lands subject to sale for unpaid assessments
shall be sold to the district or be declared tax-defaulted for
nonpayment of the taxes.