SECTIONS 25525-25528 - California Statutes

WATER CODE

SECTION 25525-25528

25525. Any land which should have been assessed escaping the
payment of any assessment for any reason shall in addition to its
current assessment be entered in the assessment book by the assessor
at the valuation which he deems proper for the year of the escaped
assessment.

25526. The additional assessments on land escaping the payment of
an assessment shall be equalized as provided in this part for current
assessments.

25527. At the time of levying the current assessment the district
by its board shall levy on land escaping the payment of an assessment
an additional assessment at the rate fixed in the year of the
escaped assessment. If no rate was legally fixed in that year, the
district shall levy an assessment on the land at the rate which
should have been computed in that year to raise the amount of money
then required by the district.

25528. The additional assessments shall be payable at the same
times as the current assessment, and if not paid, shall be subject to
like penalties and proceedings to enforce collection.