ARTICLE 8. Reapportionment of Assessments

Article 8 added by Stats. 1951, Ch. 391.

§§ 46325–46331 · 6 sections

• § 46325 When any tract of land upon which any assessment provided for by this division has been levied is subdivided into smaller parcels the board shall, upon its own…
• § 46326 Supplementary assessment rolls showing the reapportionments shall be made separately for land lying within different counties.
• § 46328 The board shall file with the treasurer of each county in which any portion of the tract so subdivided is situated, the supplementary assessment roll relating…
• § 46329 After the supplementary assessment rolls have been filed the assessment is an assessment upon each of the smaller parcels in accordance with the…
• § 46330 The supplementary assessment rolls are a part of and amendatory of the assessment rolls theretofore filed for all purposes.
• § 46331 The reapportionment shall in nowise affect the assessment except as to the land included in the supplementary assessment rolls.