Section 36825 Of Chapter 3. Collection From California Water Code >> Division 13. >> Part 7. >> Chapter 3.

. After the filing of all parts of the assessment book with the tax collector the assessment on each parcel of land separately assessed and any penalties for delinquency added thereto plus any unpaid charges for water and other services added to the assessment under the provisions of Section 36726 are a lien on the land and impart notice of the lien to all persons.