California Water Code 26077 – The collector shall collect on delinquent assessments for the use of …
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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.
(Added by Stats. 1943, Ch. 372.)