California Water Code 26137 – Ten years after it became delinquent or one year after the addition …
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Ten years after it became delinquent or one year after the addition of this section, whichever is the later, any assessment levied by a district shall be conclusively presumed to have been paid, unless a sale for the nonpayment thereof was made prior to said time and the collector of the district on request shall mark such assessment conclusively presumed to have been paid.
(Added by Stats. 1947, Ch. 1524.)