SECTIONS 26500-26504 - California Statutes

WATER CODE

SECTION 26500-26504

26500. If a board neglects or refuses in any year to impose
assessments pursuant to this part, the board of supervisors of the
office county shall, as provided in this article, perform the duties
of the board of the district in respect to imposing assessments in
the same manner and with the same effect as if those duties were
performed by the board.

26501. The applicable part of the equalized county assessment rolls
of the affected counties shall be the basis of assessment for the
district when its assessments are levied pursuant to this article.

26502. If any land subject to assessment for the purposes of the
district does not appear upon a county assessment roll used as the
basis of assessment for the district, the land omitted shall be
forthwith assessed by the county assessor of the county in which it
is situated upon an order of the board of supervisors making the
assessment, and a description of the property omitted shall be
written in the roll prepared for the district assessments.

26503. The board of supervisors shall meet and equalize each
assessment made pursuant to this article with the assessment of other
land in the district. The same notice shall be given by the board of
supervisors of a meeting for the purpose of equalizing the
assessment to be made as herein directed as is provided to be given
by a district secretary when a board is to meet to equalize
assessments.

26504. All expenses incurred in levying the assessment shall be
borne by the district concerned. Unless the expenses are paid within
60 days from the time when a demand for them is made, they shall be
collected by an action commenced by the district attorney of the
county whose board of supervisors prepared the assessment roll.