Water Code - WAT
DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978]
( Division 11 added by Stats. 1943, Ch. 372. ) PART 7. IMPROVEMENT DISTRICTS IN IRRIGATION DISTRICTS [23600 - 24103]
( Part 7 added by Stats. 1943, Ch. 372. ) CHAPTER 1. Formation [23600 - 23674]
( Chapter 1 added by Stats. 1943, Ch. 372. ) ARTICLE 4. Formation and Assessment [23665 - 23674]
( Article 4 added by Stats. 1943, Ch. 372. ) 23669.
Any assessment levied pursuant to Section 23667 shall include both of the following sums:
(a) An amount equal to interest on any deferred payments at a rate not exceeding 12 percent each year.
(b) An amount equal to 10 percent more than all other sums to be raised by the assessment, in order to provide for anticipated delinquencies.
(Amended by Stats. 1981, Ch. 740, Sec. 2.)