SECTIONS 47930 - California Statutes

WATER CODE

SECTION 47930

47930. The board, by resolution, in lieu of enforcing collection of
delinquent assessments pursuant to Chapter 5 (commencing with
Section 46670) of this part, may include in the resolution provided
by Section 47904 an order directing that all delinquent assessments
be transferred to the county tax rolls for collection.
On receipt of the certified copy of the resolution containing such
order, the county treasurer shall forthwith close the delinquent
rolls and transfer the same to the county auditor whose duty it shall
be to compute the amount of the delinquency, with interest and
penalties, and add such amounts chargeable against the various
parcels of land in a column on the county assessment roll designated,
"delinquent assessments", such entry to be made in dollars and cents
and to include interest to the date that the payments on the county
assessment roll are due.