Section 26655 Of Article 3. Collection From California Water Code >> Division 11. >> Part 10. >> Chapter 8. >> Article 3.

. Unpaid district assessments are delinquent on the same hour and day that county taxes are delinquent and the lands subject thereto shall either be sold to the district or be declared tax-defaulted in the manner, at the time, and upon the penalties of default of property for nonpayment of county taxes.