Cal. WAT § 31702.3
This is the official text of Cal. WAT § 31702.3, part of California’s Water Code — governs water rights and water resource management.
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Official statutory text
On or before September 1 of each year, the board shall fix the rates of taxation in not to exceed four decimals, which it shall require for each of its purposes for said year, making due allowance for delinquency as fixed by law or by the board, and immediately certify said rates to the county auditor. These acts by the board are a valid assessment of the property and a valid levy of the taxes so fixed.
Status: in_force · Read it on the official government site
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