2009 California Water Code - Section 47980-47982 :: Article 4. Collection Of Tolls And Charges By The County ...

47980.  The district may elect to have the county collect such tolls
and charges established pursuant to Section 43006 or 47180 as may be
designated by the board. If the district so elects, it shall certify
to the county auditor of each affected county on or before the third
Monday in August of each year in which the board has elected to have
the designated tolls and charges collected by the county, the
following information for purposes of such collection:
   (a) The total amount estimated to be collected from the entire
district.
   (b) The assessee parcels and assessee names for each parcel of
land in the district against whom the toll or charge has been fixed
and the acreage assessed to such person according to the district
records and the rate or rates per acre of such toll or charge to be
paid by each assessee parcel.

47981.  The county auditor shall thereafter add to the tax bills for
each assessee and assessee parcel as so certified, in addition to
the other charges, such tolls and charges of the district.

47982.  The county tax collector and treasurer shall thereupon
collect, receive and disperse to the district such tolls and charges
as are collected with the regular tax payments to the county. The
provisions of Sections 47908 to 47911, inclusive, shall be applicable
to any such tolls and charges.