Section 72094 Of Chapter 1. Taxes Generally From California Water Code >> Division 20. >> Part 9. >> Chapter 1.

. On or before September 1, the board shall certify to the board of supervisors and county auditor the tax rate or rates fixed for the district and shall furnish a statement of any delinquent and unpaid charges for water and other services, or either, requested in writing by the owner of the property that remain delinquent and unpaid for 60 days or more on July 1st.