Section 36830.5 Of Chapter 3. Collection From California Water Code >> Division 13. >> Part 7. >> Chapter 3.

. When a cancellation is made the tax collector shall record it in the assessment book opposite the name of the assessee who attempted payment by the negotiable paper and shall promptly notify such assessee of the cancellation of the payment. The validity of any assessment or penalty is not affected by failure or irregularity in giving the notice.