California Code, Streets and Highways Code - SHC § 9252

The auditor shall annually enter in his assessment roll on which taxes will next become due, opposite each parcel of land affected, in a space marked “public improvement assessment,” or by other suitable designation, the several installments of such reassessment coming due during the fiscal year covered by such assessment roll, including in each case the interest due on such total unpaid reassessments as herein provided, and also including a percentage of one-fourth of 1 percent of the amount of such installments and of such interest so entered.