51800-51810

WATER CODE
SECTION 51800-51810




51800.  When a district has levied an assessment and it appears to
the board that it is unnecessary to collect all, or some portion of
it, and it also appears to the board that the assessment or some part
thereof is greater than required to meet all obligations incurred or
to be incurred for the purposes for which the assessment or part
thereof was levied, the board may, by resolution, request the board
of supervisors to cancel all or any portion of the assessment
including any interest thereon.



51801.  The board shall specify in the resolution the portion of the
assessment levied against each parcel which is to be canceled,
describing each parcel as described in the assessment roll or by the
number of the parcel as used in the assessment roll.




51802.  The board of supervisors, upon receipt of the request, shall
appoint a time when it will meet and hear any objections to the
request.


51803.  Notice of the hearing shall be given as provided in Section
51244.


51804.  Objections shall be written, verified, and filed with the
clerk of the board of supervisors, and no objection shall be
considered by the board of supervisors or allowed in any other action
or proceeding unless made in writing to the board of supervisors
within 30 days after the first publication of the notice.




51805.  At the hearing the board of supervisors shall hear any
evidence offered in support of the written objections and may
approve, reject, modify or amend the request in any particular.



51806.  When an order is made approving, rejecting, modifying or
amending the request, a certified copy of the order shall be attached
to the assessment roll by the county treasurer in whose office the
assessment roll is filed.


51807.  When the order is attached to the assessment roll the
secretary shall endorse upon the assessment roll after each parcel
assessed the amount of the assessment as to each particular parcel
which has been canceled.


51808.  When a landowner, in any district in which the board of
supervisors has canceled any assessment or portion thereof, has paid
the assessment levied against his land, the board shall issue a
warrant of the district in favor of the landowner in an amount equal
to that portion of his assessment which was canceled, with legal
interest thereon from the date of such payment to date of the
warrant.



51809.  The warrants shall be payable out of the fund of the
district into which the proceeds of the assessments had been paid.



51810.  No assessment or part thereof shall be canceled pursuant to
this article if bonds based thereon and secured thereby have been
issued and remain unpaid and provision has not been made for the
payment thereof.