US Laws, Codes, Statutes & Cases

                                  TITLE  42
                       IRRIGATION AND DRAINAGE -- WATER
                            RIGHTS AND RECLAMATION
                                  CHAPTER 51
                      GROUND WATER MANAGEMENT DISTRICTS
    42-5123.  ENTRY OF DELINQUENT ASSESSMENTS -- FILING OF DELINQUENCY LIST.
On or before the 15th day of January of each year the treasurer shall enter
the amount of all delinquent assessments upon the assessment book, which entry
shall be considered to be dated as of the first day of January. Such entry
shall have the force and effect of a sale to the treasurer of the district as
grantee in trust for the district of all property to which a lien has attached
as a result of such unpaid assessments.
    The treasurer shall compile a list of such delinquency entries which shall
contain the names of the persons or entities to whom the assessments were
directed and the amount of such delinquent assessments together with the
amount of the penalties to be added thereto. A certified copy of the
delinquency list shall be filed with the county recorder of each county in
which the properties affected by such delinquent assessments are located, and
the treasurer shall then provide by certified mail a notice of delinquency to
each water user having a delinquent assessment.