{"code":"WAT","codeName":"Water Code","section":"26077","citation":"Wat. Code, § 26077","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 11. IRRIGATION DISTRICTS [20500. - 29978.]","url":"https://blackletter.si/water-code/division-11"},{"name":"PART 10. ASSESSMENTS [25500. - 26677.]","url":"https://blackletter.si/water-code/division-11/part-10"},{"name":"CHAPTER 5. Delinquency [26075. - 26138.]","url":"https://blackletter.si/water-code/division-11/part-10/chapter-5"},{"name":"ARTICLE 1. Date and Penalties for Delinquency [26075. - 26083.]","url":"https://blackletter.si/water-code/division-11/part-10/chapter-5/article-1"}],"history":"Added by Stats. 1943, Ch. 372.","effective":null,"html":"<p>The collector shall collect on delinquent assessments for the use of the district the following penalties:</p><p>(a) When assessments are not payable in installments, 5 per cent.</p><p>(b) When assessments are payable in installments:</p><p>(1) On the first installment, 10 per cent.</p><p>(2) On the second installment, 5 per cent.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/water-code/date-and-penalties-for-delinquency-26077","source":"California Legislative Information bulk export (pubinfo)"}