Water Code - WAT
DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978]
( Division 11 added by Stats. 1943, Ch. 372. ) PART 10. ASSESSMENTS [25500 - 26677]
( Part 10 added by Stats. 1943, Ch. 372. ) CHAPTER 5. Delinquency [26075 - 26138]
( Chapter 5 added by Stats. 1943, Ch. 372. ) ARTICLE 1. Date and Penalties for Delinquency [26075 - 26083]
( Article 1 added by Stats. 1943, Ch. 372. ) 26077.
The collector shall collect on delinquent assessments for the use of the district the following penalties:
(a) When assessments are not payable in installments, 5 per cent.
(b) When assessments are payable in installments:
(1) On the first installment, 10 per cent.
(2) On the second installment, 5 per cent.
(Added by Stats. 1943, Ch. 372.)