Section 37207 Of Part 7.5. Alternative Provisions For Levy, Collection And Enforcement Of District Assessments By The County From California Water Code >> Division 13. >> Part 7.5.

. The board of supervisors annually at the time of levying county taxes shall levy an ad valorem assessment upon all lands within that portion of the district within the county sufficient to raise the amount stated in the estimate of the district board and shall levy an additional assessment against those lands upon which there are unpaid charges for water and other services as provided in Section 37212.