{"code":"WAT","codeName":"Water Code","section":"26078","citation":"Wat. Code, § 26078","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":"Amended by Stats. 1985, Ch. 771, Sec. 8.","effective":null,"html":"<p>Upon the assessment, if not payable in installments, or the second installment of it, if payable in installments, becoming delinquent, the collector shall collect, in addition to the assessments due on the delinquent list and the penalties added, costs in the sum of five dollars ($5) on each parcel of land separately assessed, and may collect costs of publication of the list of delinquencies and notice as required by Section <a href=\"/wat/26105\">26105</a>.</p>","text":"Upon the assessment, if not payable in installments, or the second installment of it, if payable in installments, becoming delinquent, the collector shall collect, in addition to the assessments due on the delinquent list and the penalties added, costs in the sum of five dollars ($5) on each parcel of land separately assessed, and may collect costs of publication of the list of delinquencies and notice as required by Section 26105.","otherVersions":[],"url":"https://blackletter.si/water-code/date-and-penalties-for-delinquency-26078","source":"California Legislative Information bulk export (pubinfo)"}