{"data":{"id":"us-ca/wat-8851","jurisdiction":"us-ca","citation":"WAT § 8851","heading":"","body":"The county treasurer shall indorse upon the assesssment list the date and time to the hour and minute when it was filed in his office; and thereafter the assessment constitutes a lien upon the land so assessed in the county, and imparts notice to all subsequent purchasers or incumbrancers or any person acquiring any interest in or lien upon the land.","path":["Water Code - WAT","DIVISION 5. FLOOD CONTROL [8000. - 9651.]","PART 4. THE CENTRAL VALLEY FLOOD PROTECTION BOARD [8520. - 9142.]","CHAPTER 5. Assessments [8750. - 8864.]","ARTICLE 6. Collection and Delinquencies [8850. - 8864.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"9af16672be3d863f21b12052ad470f9f34f79688b4012f436520be87cc5ea59a","source_id":"us-ca","stale":false,"prev":"us-ca/wat-8850","next":"us-ca/wat-8852"},"notice":"GroundRules: Original legal text. Not legal advice."}