Section 36830.4 Of Chapter 3. Collection From California Water Code >> Division 13. >> Part 7. >> Chapter 3.

. If any negotiable paper is not paid on due presentment for any reason, any record of payment made on the assessment book because of its acceptance shall be canceled, and the assessment is a lien as though no payment had been attempted. The tax collector, when accepting negotiable paper, shall make any memoranda necessary to enable him to make proper cancellation on its return without payment.