2009 California Water Code - Section 31822 :: [article 6. Collection By The Assessor]

31822.  If the assessee owns taxable real property in fee in the
district, the taxes due upon the possession of, claim to, or right to
the possession of land are respectively a lien upon that real
property, which lien attaches as of the first day of March in each
year. The taxes need not be collected by the assessor if in his
opinion the taxable real property is sufficient to secure the payment
of the taxes.