Any IWAA remaining unpaid on the fifteenth day after the end of the fiscal year shall have a penalty of six percent added thereon, and the unpaid balance with penalty shall be added to and become a part of the annual tax levied upon the land to which irrigation water for which the IWAA is unpaid was available, and same shall constitute a lien on that land. (Ord. 1396 § 6, 2012) (Ord. 1396 § 6, 2012.)
This section is included in your selections.