Section 8851 Of Article 6. Collection And Delinquencies From California Water Code >> Division 5. >> Part 4. >> Chapter 5. >> Article 6.

. The county treasurer shall indorse upon the assesssment list the date and time to the hour and minute when it was filed in his office; and thereafter the assessment constitutes a lien upon the land so assessed in the county, and imparts notice to all subsequent purchasers or incumbrancers or any person acquiring any interest in or lien upon the land.