Any assessment levied pursuant to Section 23667 shall include both of the following sums:
(a) An amount equal to interest on any deferred payments at a rate not exceeding 12 percent each year.
(b) An amount equal to 10 percent more than all other sums to be raised by the assessment, in order to provide for anticipated delinquencies.
(Amended by Stats. 1981, Ch. 740, Sec. 2.)