2005 California Health and Safety Code Sections 6745-6747 Article 4. Levy of Tax

6745.  After the equalization of the assessments has been completed,
the board shall, by resolution, fix the rate of taxation for
district purposes, designating the number of cents on each one
hundred dollars to be levied for each fund and shall designate the
fund into which the proceeds shall be paid.
6746.  After the entry in the minutes of the resolution fixing the
rate of the tax the board shall cause the district assessor to
compute the amount of the tax upon each item of real and personal
property, and enter the amount on the assessment roll.
6747.  When completed, the roll shall be verified by the district
assessor and signed by the president and secretary.
   The amount of the tax then is a lien on the property against which
it is assessed, and has the effect of a judgment against the owner.
   The lien has the force and effect of an execution duly levied
against all the property of the delinquent, and is not satisfied and
the lien is not extinguished until the taxes are paid or the property
sold to satisfy them.  The statute of limitations shall not apply.