California Water Code ARTICLE 1 - Levy

• Section 46900.
  “Supplementary assessment”, as used in this chapter, means an assessment, in addition to the original assessment, for the purpose of raising an additional sum for...
• Section 46901.
  If the original assessment for the project or any unit or combination of units thereof is insufficient to provide for the completion of the project...
• Section 46902.
  Each supplementary assessment shall be apportioned among the different tracts of land in the proportion which the amounts assessed against the tracts by the original...
• Section 46903.
  The supplementary assessment shall be made by order entered in the minutes of the board stating the total amount necessary to be raised and fixing...
• Section 46904.
  Upon making the assessment order, the board shall prepare a supplementary assessment roll showing all the following:(a) A description of each tract assessed.(b) The amount assessed against...
• Section 46905.
  Upon completion of the supplementary assessment roll, the board shall file with the county treasurer of each affected county a copy of so much of...
• Section 46906.
  Upon the filing of the assessment roll with the county treasurer, the supplementary assessment constitutes a lien upon each tract shown to be assessed by...
• Section 46907.
  At any time within 60 days from the filing of the copy of the assessment roll with the county treasurer, it may be amended by...

Last modified: October 22, 2018