Streets and Highways Code section 18731

The special assessment tax shall be levied, computed, entered, collected and enforced at the same time, in the same manner, by the same persons and with the same penalties and priority of lien as other taxes for city purposes and when collected shall be paid into the city treasury to the credit of the fund of the district and shall be used only for the payment of the expenses of the district.

Source: Section 18731, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=SHC§ionNum=18731.­ (updated Jan. 1, 1963; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 18731's source at ca​.gov