SECTIONS 47800-47810 - California Statutes

WATER CODE

SECTION 47800-47810

47800. When a district has levied an assessment and it appears to
the board that the assesssment or some part thereof, together with
the interest thereon, will provide an amount greater than is required
to meet all obligations incurred or to be incurred for the purposes
for which the assessment or part thereof was levied, the board may,
by resolution, declare its intention to cancel all or any portion of
the assessment, including any interest thereon, or all or any portion
of such interest. For the purposes of this chapter, the term
"assessment balance" means the assessment and the interest thereon,
and the board, in the manner and subject to the limitations provided
in this chapter, may cancel any part of such assessment balance,
including all of the assessment and the interest thereon, a part of
the assessment and the interest thereon, all of the interest on the
assessment or a part of the interest on the assessment.

47801. In the resolution of intention the board shall specify the
portion of the assessment balance proposed to be canceled and appoint
a time not less than three weeks nor more than five weeks from the
date of the resolution when it will hold a meeting and hear any
objections.

47803. A copy of the resolution of intention shall be published
once a week for three successive weeks before the time appointed by
the board for the meeting in a newspaper of general circulation in
each affected county.

47804. Objections shall be written, verified, and filed with the
secretary, and no objection shall be considered by the board or
allowed in any other action or proceeding unless made in writing and
filed with the secretary prior to the meeting.

47805. At the meeting the board shall hear any evidence offered in
support of the written objections, after which the board may, by
resolution, cancel all or a part of the assessment balance to the
extent that the board finds that the assessment balance will provide
an amount greater than is required to meet all obligations incurred
or to be incurred for the purposes for which the assessment was
levied. The board shall specify in the resolution the portion of the
assessment balance which is to be canceled with respect to each tract
against which the assessment was levied, describing each tract as
described in the assessment roll or by the number of the tract as
used in the assessment role. In adopting a resolution to cancel the
board may make such revisions in the original plan set forth in its
resolution of intention as it sees fit.

47806. When a resolution to cancel is adopted, a copy thereof,
certified by the secretary, shall be attached to the assessment roll
by the county treasurer of each county in which the assessment roll
is filed.

47807. When the resolution to cancel is attached to the assessment
roll the secretary shall endorse upon the assessment roll after each
tract assessed the amount of the assessment balance which has been
canceled with respect to such tract.

47808. When a landowner, in a district in which the board has
canceled any assessment balance or portion thereof, has paid all or a
part of his share of the canceled assessment balance or portion
thereof, the board shall issue a warrant of the district in favor of
the landowner in an amount equal to the paid portion of his
assessment balance which was canceled, with such interest thereon as
the board shall, by resolution, determine to be appropriate to
recompense landowners who have paid their assessments for any benefit
obtained by other landowners as a result of the cancellation of the
interest otherwise payable on their assessment.

47809. The warrants shall be payable out of the fund of the
district into which the proceeds of the assessment had been paid. The
board shall not cancel so much of an assessment balance as to leave
insufficient funds for this purpose.

47810. No assessment balance or part thereof shall be canceled
pursuant to this chapter if bonds based thereon and secured thereby
have been issued and remain unpaid and provision has not been made
for the payment thereof.