Section 36826 Of Chapter 3. Collection From California Water Code >> Division 13. >> Part 7. >> Chapter 3.
36826
. Within 10 days after each assessment is due and payable, the
assessor shall publish in a newspaper of general circulation
published in the principal county a notice specifying all of the
following:
(a) The date on which the assessments became due and payable to
the tax collector.
(b) The time when the assessments will be delinquent, or, in the
event the board has made an election as provided in Section 36950.5,
the times when each half of the assessments will be delinquent.
(c) That upon delinquency a penalty of 5 percent of the amount
delinquent will be added thereto and the delinquent property sold to
the district.