2010 California Code
Water Code
Chapter 5. Assessment After Sale To District

37050.  All property sold for delinquent assessments to the district
shall subsequently be assessed for district purposes as though it
had never been sold, until the collector has made and delivered to
the district a collector's deed, but shall not again be sold for
delinquent assessments until after the property has been redeemed or
has been sold by the district.



37051.  If the property is sold to the district for delinquent
assessments, the collector in making his accounting with the
treasurer shall furnish a statement of the property sold to the
district and the amount for which the property was sold. The
treasurer shall thereupon estimate that portion of the amount
belonging to the general obligation bond fund and shall charge the
general fund with that portion and pay it from the general fund into
the general obligation bond fund.