Section 36453 Of Chapter 5. Improvement Districts From California Water Code >> Division 13. >> Part 6. >> Chapter 5.

. Assessments in an improvement district in a district shall be levied, collected and enforced at the same time and in as nearly the same manner as practicable as annual taxes for purposes of the district in which formed, except that the assessment shall be made in the same manner as provided with respect to improvement districts or distribution districts in irrigation districts.