Article 1. Notice And Sale of California Water Code >> Division 5. >> Part 5. >> Chapter 7. >> Article 1.

If both portions of the installments, levied pursuant to Chapter 6 of this part, are not paid before the last Monday in April at 6 o'clock p.m., the board shall publish in each county where the delinquencies exist, in one notice, a list of all the delinquencies in the county at least once a week for two weeks successively in some newspaper of general circulation published in the county.

The notice shall contain the following:
  (a) A description of each parcel of land assessed within the county whereon an installment or installments are delinquent, as such description appears on the assessment list.
  (b) The name of the owner to whom the parcel is assessed or a statement that it is assessed to unknown owners if such be the fact.
  (c) The amount of the installment or installments delinquent on the parcel, and the amount of the penalty thereon.
  (d) A notice that each of the parcels will be sold at public auction by the county treasurer in front of the courthouse of the county at a specified day and hour.

The sale shall be held not less than 30 days nor more than 90 days from the date of delinquency.

At the time and place stated in the notice the county treasurer shall sell each parcel of land described in the notice to the highest bidder unless prior thereto he has received payment in full of the delinquent installment or installments together with the penalty.

No bid for any parcel shall be accepted less than the aggregate sum then due for the installment or installments thereon, together with the penalty, except that the county treasurer may receive from any purchaser at their face value, in lieu of cash, bonds of the drainage district issued upon the assessment, or their interest coupons, if the bonds or coupons are then matured or will mature within one year after such sale.

Any bonds or coupons so received in payment shall be canceled by the county treasurer and transmitted to the State Treasurer.

If the entire amount of any bond or coupon tendered in payment is not required to complete payment of the purchase money, the county treasurer shall indorse thereon as paid the amount of the purchase money credited thereon.

The bond fund of the assessment shall be credited with the amount of purchase money paid in bonds or coupons on delinquent sales, and of all sums indorsed as paid upon account of purchase money on any bonds or coupons, specifying the same, a statement of which shall be furnished by the county treasurer to the State Treasurer.

The county treasurer shall execute to each purchaser at the delinquent sale including the drainage district, a certificate of sale, which shall be recorded by the purchaser in the county recorder' s office of the county in which the land is situated.

The county treasurer may if directed by the board postpone the delinquent sale from time to time for not less than 10 nor more than 30 days by a written notice posted at the place of sale.