{"code":"WAT","codeName":"Water Code","section":"31707.5","citation":"Wat. Code, § 31707.5","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 12. COUNTY WATER DISTRICTS [30000. - 33901.]","url":"https://blackletter.si/water-code/division-12"},{"name":"PART 7. TAXES [31650. - 31822.]","url":"https://blackletter.si/water-code/division-12/part-7"},{"name":"CHAPTER 2. Main Tax Procedure [31700. - 31709.]","url":"https://blackletter.si/water-code/division-12/part-7/chapter-2"}],"history":"Added by Stats. 1955, Ch. 1182.","effective":null,"html":"<p>(a) Taxes for the payment of all charges, claims, expenditures and expenses, other than a bonded debt, of any improvement district created pursuant to this division are a lien on all the property described in the resolution of the board creating such improvement district.</p><p>(b) All taxes for purposes other than those specified in Section <a href=\"/wat/31707\">31707</a> or subdivision (a) of this section are a lien on all the property in the district.</p>","text":"(a) Taxes for the payment of all charges, claims, expenditures and expenses, other than a bonded debt, of any improvement district created pursuant to this division are a lien on all the property described in the resolution of the board creating such improvement district. (b) All taxes for purposes other than those specified in Section 31707 or subdivision (a) of this section are a lien on all the property in the district.","otherVersions":[],"url":"https://blackletter.si/water-code/main-tax-procedure-31707-5","source":"California Legislative Information bulk export (pubinfo)"}