The board shall levy an amendatory assessment in the manner provided for original assessments in Chapter 2 of this part if the original assessment was one levied pursuant to Chapter 2 of this part and any of the following occur:
(a) Any land within the district is omitted from any assessment roll.
(b) Land appears in the assessment roll but is neither assessed nor stated not to be assessed.
(c) A final judgment of a court of competent jurisdiction has held that any assessment is invalid as to any part of the land assessed.
This amendatory assessment shall be based upon a determination, as nearly as may be, of the amount the original assessment upon the land would have been except for the omission or invalidity.
","text":"The board shall levy an amendatory assessment in the manner provided for original assessments in Chapter 2 of this part if the original assessment was one levied pursuant to Chapter 2 of this part and any of the following occur: (a) Any land within the district is omitted from any assessment roll. (b) Land appears in the assessment roll but is neither assessed nor stated not to be assessed. (c) A final judgment of a court of competent jurisdiction has held that any assessment is invalid as to any part of the land assessed. This amendatory assessment shall be based upon a determination, as nearly as may be, of the amount the original assessment upon the land would have been except for the omission or invalidity.","otherVersions":[],"url":"https://blackletter.si/water-code/amendatory-assessments-47400","source":"California Legislative Information bulk export (pubinfo)"}