2007 California Water Code Chapter 9. Amendatory Assessments

CA Codes (wat:47400-47401)

47400.  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.  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.