SECTIONS 47125-47130 - California Statutes

WATER CODE

SECTION 47125-47130

47125. The supplementary assessment shall be apportioned among the
respective tracts of land in the proportions which the total amounts
assessed against the tracts by the original and all subsequent
assessments for construction purposes bear to one another.

47126. The order making the supplementary assessment shall be
entered in the minutes of the board, shall state the total amount
necessary to be raised, and shall fix the rate of assessment, which
shall be the percentage of the total amount assessed by the original
and all subsequent assessments for construction purposes which is
required to produce the amount necessary to be raised.

47127. Upon making the assessment order, the board shall prepare a
supplementary assessment roll showing all the following:
(a) A description of each tract assessed.
(b) The total of assessments against each tract for construction
purposes.
(c) The rate of assessment.
(d) The exact amount assessed against each tract by the
supplementary assessment.

47128. Upon the completion of the supplementary assessment roll,
the board shall file with the county treasurer of each county in
which is situated land subject to the assessment, a copy of so much
of the assessment roll as pertains to land within that county.

47129. The supplementary assessment is a lien upon each tract shown
to be assessed by the copy of the assessment roll filed with the
county treasurer for the amount assessed against it. The lien is of
the same character and has the same incidents as the lien of an
original assessment for purposes of construction.

47130. At any time within 60 days from the filing of the copy of
the assessment roll with the county treasurer, it may be amended by
the board to correct errors either on its own initiative or at the
instance of any land owner affected. The amendment shall be made by
endorsement upon the assessment roll by the county treasurer upon the
certification of the error to him by the board.