California Water Code ARTICLE 8 - Reapportionment of Assessments

• Section 46325.
  When any tract of land upon which any assessment provided for by this division has been levied is subdivided into smaller parcels the board shall,...
• Section 46326.
  Supplementary assessment rolls showing the reapportionments shall be made separately for land lying within different counties.(Added by Stats. 1951, Ch. 391.)
• Section 46328.
  The board shall file with the treasurer of each county in which any portion of the tract so subdivided is situated, the supplementary assessment roll...
• Section 46329.
  After the supplementary assessment rolls have been filed the assessment is an assessment upon each of the smaller parcels in accordance with the reapportionment and...
• Section 46330.
  The supplementary assessment rolls are a part of and amendatory of the assessment rolls theretofore filed for all purposes.(Added by Stats. 1951, Ch. 391.)
• Section 46331.
  The reapportionment shall in nowise affect the assessment except as to the land included in the supplementary assessment rolls.(Added by Stats. 1951, Ch. 391.)

Last modified: October 22, 2018