Cal. Sts. & High. Code § 18151

When the assessment has been adopted and confirmed, as provided in Section 18075, the city clerk shall transmit the report, diagram and assessment, or a certified copy thereof, as finally adopted and confirmed to the city auditor, who shall record the same and thereafter enter on the assessment roll for general city taxes next coming due, opposite each lot or parcel of land affected, in a space marked “street lighting assessment” or other suitable designation, the assessment coming due thereon during the fiscal year covered by the assessment roll.