California Code, Water Code - WAT § 52732

Ninety days, or more, before the first day of January in any year, the board may modify the amount of the sinking fund payment.  The board shall forthwith mail the county treasurer a copy of the board's order approving the modification of the sinking fund payment.  The order shall state specifically the amount to be called by the county treasurer if the amount is less than that stated in the sinking fund schedule.