Section 47183 Of Article 4. Charges From California Water Code >> Division 14. >> Part 9. >> Chapter 7. >> Article 4.
47183
. After any toll or charge becomes delinquent, the board may
file in the office of the county recorder of the county in which is
situated the land as to which such tolls or charges are delinquent, a
list showing:
(a) The names of the owners of the land, if known, and if not
known, a statement of that fact.
(b) A description of the land sufficient for identification.
(c) The amounts of tolls and charges which are delinquent.
Upon the filing of the list, the tolls and charges so listed,
together with the penalties and interest thereon, shall become a lien
upon the land as to which such tolls and charges are delinquent in
the same manner and of the same character as the lien of a district
assessment.