Section 8860 Of Article 6. Collection And Delinquencies From California Water Code >> Division 5. >> Part 4. >> Chapter 5. >> Article 6.

. If any action is pending in any court to have the assessment on any tract of land reviewed, modified or annulled, pursuant to the provisions of this chapter, the assessment, if not annulled in the action, may, in the discretion of the board, become delinquent 30 days after any judgment rendered in the action has become final.