Chapter 9 - Amendatory Assessments - California Water Code

Sections (2)

Added by Stats. 1951, Ch. 391.

The board shall levy an amendatory assessment in the manner provided for original assessments in Chapter 2 of this part if the original assessment was one levied pursuant to Chapter 2 of this part and any of the following occur:

(a)Any land within the district is omitted from any assessment roll.

(b)Land appears in the assessment roll but is neither assessed nor stated not to be assessed.

(c)A final judgment of a court of competent jurisdiction has held that any assessment is

invalid as to any part of the land assessed.

This amendatory assessment shall be based upon a determination, as nearly as may be, of the amount the original assessment upon the land would have been except for the omission or invalidity.

§ 47401

Added by Stats. 1951, Ch. 391.

In case the assessment to be amended was not one made under Chapter 2 of this part, the board shall cause an amendatory assessment as to such land to be made upon the basis and in the manner in which the assessment to be amended was made. The proceedings for making, levying, and collecting such amendatory assessment shall be the same as those provided in this division for the making, levying, and collecting the assessment of which such assessment is amendatory. This assessment shall be made within two years after the making of the original assessment.