California Code, Streets and Highways Code - SHC § 9287

Whenever it appears to the legislative body that according to the dates when taxes are collected in the city there will be an insufficient amount on hand to pay the interest then due, according to the method of collection provided in this division, then the legislative body may direct that such interest or some portion thereof be collected in the year preceding that in which it would otherwise be collected under this division.  In that event the interest or portion thereof shall be extended on the rolls for the preceding year and be due and collected therein.