SECTIONS 46325-46331 - California Statutes

WATER CODE

SECTION 46325-46331

46325. When any tract of land upon which any assessment provided
for by this division has been levied is subdivided into smaller
parcels the board shall, upon its own motion or upon written
application therefor signed by all of the landowners of record within
the subdivided tract, reapportion the assessment upon such tract in
such manner as will, in the judgment of the board, charge each of the
smaller parcels with a just portion of the assessment. Such
reapportionment shall be entered in the minutes of the board and,
upon such entry, shall then become final. If an application for
reapportionment is signed by less than all of the landowners within
the subdivided tract, or if reapportionment is upon motion of the
board, the board may make such reapportionment only after a hearing
for which notice to all persons interested shall have been given in
the manner prescribed by the board.

46326. Supplementary assessment rolls showing the reapportionments
shall be made separately for land lying within different counties.

46328. The board shall file with the treasurer of each county in
which any portion of the tract so subdivided is situated, the
supplementary assessment roll relating to the land in that county.

46329. After the supplementary assessment rolls have been filed the
assessment is an assessment upon each of the smaller parcels in
accordance with the reapportionment and not an assessment upon the
tract as a whole.

46330. The supplementary assessment rolls are a part of and
amendatory of the assessment rolls theretofore filed for all
purposes.

46331. The reapportionment shall in nowise affect the assessment
except as to the land included in the supplementary assessment rolls.