{"code":"WAT","codeName":"Water Code","section":"31708","citation":"Wat. Code, § 31708","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. 1977, Ch. 648.","effective":null,"html":"<p>Notwithstanding any other provision of this part to the contrary, in the case of a sale of property for taxes or assessments, except where the sale is conducted and the funds are accounted for as provided in Division 1 (commencing with Section <a href=\"/wat/101\">101</a>) of the Revenue and Taxation Code, all proceeds shall be accounted for and distributed as provided in Article 12 (commencing with Section 53925) of Chapter 4 of Part 1 of Division 2 of Title 5 of the Government Code.</p><p>This section shall apply with respect to any district assessing, levying, or collecting its own taxes under Chapter 3 (commencing with Section 31730) as provided for in Section <a href=\"/wat/8\">8</a> of Chapter 592 of the Statutes of 1967.</p>","text":"Notwithstanding any other provision of this part to the contrary, in the case of a sale of property for taxes or assessments, except where the sale is conducted and the funds are accounted for as provided in Division 1 (commencing with Section 101) of the Revenue and Taxation Code, all proceeds shall be accounted for and distributed as provided in Article 12 (commencing with Section 53925) of Chapter 4 of Part 1 of Division 2 of Title 5 of the Government Code. This section shall apply with respect to any district assessing, levying, or collecting its own taxes under Chapter 3 (commencing with Section 31730) as provided for in Section 8 of Chapter 592 of the Statutes of 1967.","otherVersions":[],"url":"https://blackletter.si/water-code/main-tax-procedure-31708","source":"California Legislative Information bulk export (pubinfo)"}