Water Code § 26655
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Unpaid district assessments are delinquent on the same hour and day that county taxes are delinquent and the lands subject thereto shall either be sold to the district or be declared tax-defaulted in the manner, at the time, and upon the penalties of default of property for nonpayment of county taxes.
(Amended by Stats. 1986, Ch. 1420, Sec. 30.)