Section 26630 Of Article 2. Assessment And Equalization From California Water Code >> Division 11. >> Part 10. >> Chapter 8. >> Article 2.

. Where the district has not elected to transfer the duties of collector to the county tax collector, the secretary shall compute and enter in a separate column of the assessment roll the respective sums to be paid as an annual district assessment on the land listed and deliver the completed assessment roll to the collector before the first day of November.