California Code, Water Code - WAT § 36950.5

Notwithstanding the provisions of Section 36950, the board may, by resolution, provide that assessments may be paid in two equal installments, the first of which shall be delinquent if not paid within five calendar months after the assessments became due and the second of which shall be delinquent if not paid within nine calendar months after the assessments became due.  Notwithstanding such provision, the entire assessment on any parcel may be paid before delinquency of the first installment.  If any assessment is not evenly divisible by two, the odd cent shall be shown as a part of and included in the first installment.