2009 California Water Code - Section 46255-46257 :: Article 5. Approval Of Assessment Roll

46255.  After hearing of objections, the adjustment board shall make
an order approving the assessment as finally fixed or modified. The
apportionment and determination of the adjustment board shall be
final and conclusive, and no action or defense shall ever be
maintained attacking them in any respect.

46256.  Two copies of the assessment roll as finally fixed and
approved by the adjustment board shall be certified by the secretary
of the adjustment board and transmitted to the board. The board shall
file one copy in its records and shall immediately transmit to the
county treasurer of each affected county that portion of the roll
relating to land in that county, together with a copy of the order of
approval of the assessment roll by the adjustment board.

46257.  The assessment roll as approved by the adjustment board
shall be conclusive evidence before any court or tribunal that the
assessment has been made and levied according to law.