Article 3. General of California Water Code >> Division 15. >> Part 7. >> Chapter 4. >> Article 3.
If a call of an assessment on any parcel sold and conveyed
to the county treasurer as trustee for the district pursuant to the
provisions of this chapter, becomes delinquent during the periods the
parcel is so held and the property is not again sold at a
delinquency sale, nevertheless, for the purposes of Chapter 5 of this
part, the property shall be considered to have been sold and
purchased at delinquency sale by the county treasurer as trustee for
the district as of the date of the delinquency for the amount of the
delinquent call, penalties and interest.