2025 California Code
Water Code - WAT
DIVISION 21 - WATER CONSERVATION DISTRICTS
PART 8 - ASSESSMENTS
CHAPTER 2 - Levy of Assessments
Section 75371.

Universal Citation:
CA Water Code § 75371 (2025)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

75371. The board of supervisors of each affected county shall determine the rate of each of the assessments referred to in Section 75370 by deducting 15 percent for anticipated delinquencies from the total assessed value of the land in the district within the county, as it appears on the assessment roll of the county, and then dividing the sum reported by the board, as required to be raised in the county, by the remainder of such total assessed value. If a fraction of a cent occurs on a valuation of one hundred dollars ($100), it shall be taken as a full cent.

(Added by Stats. 1965, Ch. 75.)

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