46900-46907

WATER CODE
SECTION 46900-46907




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 the district project or any
unit or combination of units of the project.




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 or of a unit or combination of units, the
board shall levy and collect supplementary assessments to cover the
estimated cost of completion.



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 assessment or assessments
bear to one another.


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 the rate of assessment, which shall be the
percentage of the total amount assessed by the original assessment or
assessments required to produce the amount necessary to be raised.




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 each tract by the original
assessment or assessments.
   (c) The rate of assessment.
   (d) The exact amount assessed against each tract by the
supplementary assessment.



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 the assessment roll as pertains to land within
that county.


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 the copy of the assessment roll so
filed for the amount assessed against it. The lien is of the same
character and has the same incidents as the lien of the original
assessment or assessments.



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
the board to correct errors, either on its own initiative or at the
instance of any landowner affected. The amendment shall be made by
endorsement upon the assessment roll by the county treasurer upon the
certification of the error to him by the board.