{"code":"SHC","codeName":"Streets and Highways Code","section":"8703","citation":"Sts. & Hy. Code, § 8703","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 10. THE IMPROVEMENT BOND ACT OF 1915 [8500. - 8887.]","url":"https://blackletter.si/streets-and-highways-code/division-10"},{"name":"PART 9. ASSESSMENT LIENS AND REASSESSMENTS [8700. - 8708.]","url":"https://blackletter.si/streets-and-highways-code/division-10/part-9"}],"history":"Added by Stats. 1963, Ch. 1465.","effective":null,"html":"<p>The lien of a reassessment and a refunding assessment shall have the same priority as the original assessment to which it relates. A supplemental assessment is a new assessment.</p>","text":"The lien of a reassessment and a refunding assessment shall have the same priority as the original assessment to which it relates. A supplemental assessment is a new assessment.","otherVersions":[],"url":"https://blackletter.si/streets-and-highways-code/assessment-liens-and-reassessments-8703","source":"California Legislative Information bulk export (pubinfo)"}