2007 California Water Code Article 6. Lien Of Assessment

CA Codes (wat:46280-46281)

46280.  When the secretary of the board files the certificates as
provided for by Section 46209, or if objections are filed, when the
board files with the county treasurer of an affected county the
assessment roll as finally approved by the adjustment board, the
charges assessed thereby upon the several tracts of land in the
county shall constitute a lien thereon which is prior to all other
liens except state, county, and municipal taxes, and assessments or
taxes levied or assessed by or under statutory authority.  The filing
in either case imparts notice to all persons.



46281.  Where bonds of a district have been issued upon any
assessment, no act or conduct on the part of the board or any officer
shall invalidate the assessment after it has become a lien.