After the hearing on assessment is done, within 10 days, two copies of important documents need to be signed by the president and secretary and added to the assessment book.

These documents include: the assessor's statement showing total land value, the board of supervisors' order for the assessment rate on the land, and the annual estimate by the board of directors. After these steps, the assessment process is considered complete.

After finishing the assessment process, the assessor has 10 days to complete several tasks. They must calculate and record the assessment due for each land parcel in the assessment book. If the assessment for a parcel is less than $2, the board can set a minimum assessment up to $2, which the assessor will then use for those parcels. If the board approves, unpaid charges for water and services can be added to the parcel's assessment, which then becomes a lien on the property. Finally, a copy of the assessment book is filed with the district's tax collector.

This section says that once each section of the assessment book is handed over to the tax collector, the assessments listed in it need to be paid to the district’s tax collector.

If you want to challenge the validity of any assessment or tax within a district, you need to start the legal action within 30 days after the assessment book is given to the tax collector. If you miss this deadline, you can't proceed with the challenge.

If someone doesn't pay their water or service charges, the district can officially record the amount owed in the county records to secure it. Once this record is made, the amount owed becomes a lien on all property the person owns in that county, acting much like a court judgment lien. This lien lasts for 10 years unless it's paid off or released early.

If needed, the lien can be renewed for another 10 years by refiling the certificate within the original 10-year period or any subsequent extension. This allows the unpaid charges to stay as a claim against the property until the debt is resolved.