Before giving the assessment book to the collector each year, the secretary must calculate and record the amount each piece of land owes for the annual district assessment. This amount is noted in dollars and cents in a special column of the book.

This law says that if the yearly assessment for a piece of land is less than $10, the governing board can decide on a minimum assessment amount, which can't be more than $10. The board's secretary will then make sure this minimum amount is recorded for each piece of land that would normally have an assessment below the set minimum.

This section explains how to calculate the annual rate of assessments for district purposes. It involves dividing the total amount of money that needs to be raised by 85% of the total assessed value of the land, as recorded in the assessment book for that year. The 15% reduction accounts for expected unpaid dues or delinquencies.

In this section, it is stated that limited assessments are the responsibility of the secretary to calculate and record. These assessments are then collected annually as part of the regular yearly assessments.

Each year, the secretary is responsible for recording the property tax assessments for a distribution district in an official assessment book.

Every year, the secretary is responsible for recording the payments of an improvement district assessment in a specific book.

This law section explains that the calculation of operation assessments for an improvement district must use the same land valuation method as the district's annual assessment. These assessments should be recorded in the same way.

If someone doesn't pay their water and other service charges by a certain time, the district has some choices for collecting the debt. They can add the unpaid amount to the property's annual tax assessment, making it a lien, which is a legal claim on the property until the debt is paid. However, if the property has been sold to a new owner or a valid mortgage is in place before the lien is supposed to attach, the lien won't attach to the property.

Alternatively, the district can secure the debt by filing a certificate with the county recorder. Once recorded, this becomes a lien like a judgment lien on all the person's real property in that county, lasting 10 years unless settled or discharged, and can be extended for another 10 years. If the charges remain unpaid, they may be collected as delinquent payments according to specific collection laws.

If the county handles assessment and collection, the unpaid charges can similarly be turned into a property lien upon recording an order that confirms the assessment. But if the property is transferred before the lien would take hold, the charges move to a different tax roll category for collection.

If a district has an annual assessment that can be paid in two installments, any unpaid charges can be included in the first installment of the payment.

By November 1st, the secretary must give the assessment book to the collector.

This law allows a district to charge an extra fee if a check or payment used to pay a district fee is invalid. The extra charge covers the cost of handling the invalid payment. If this additional fee is not paid on time, the district can place a lien on the property connected to the original fee.