California Code, Education Code - EDC § 17442

The governing board may bill and collect pursuant to the owner's development lien and collect payments from the owners of all property subject to an owner's development lien in amounts sufficient for the district to meet its rental obligations under any lease or agreement and to pay or reimburse any expenses incurred to implement the school facilities plan. The amounts due pursuant to the owner's development liens shall be billed and collected in equal amounts on each acre or portion thereof as provided for in the owner's development lien or as provided for in Sections 17437 and 17447.

A school district electing to utilize the provisions of this article may enter into a contract with the county tax collector for the billing of the annual amounts billed pursuant to this section. The tax collector may collect these amounts together with and not separate from the taxes on the property. The county tax collector shall be entitled to a fee for the reasonable value of his or her services.