ARTICLE 2. Levy

Article 2 added by Stats. 1951, Ch. 391.

§§ 47125–47130 · 6 sections

• § 47125 The supplementary assessment shall be apportioned among the respective tracts of land in the proportions which the total amounts assessed against the tracts by…
• § 47126 The order making the supplementary assessment shall be entered in the minutes of the board, shall state the total amount necessary to be raised, and shall fix…
• § 47127 Upon making the assessment order, the board shall prepare a supplementary assessment roll showing all the following: (a) A description of each tract assessed.…
• § 47128 Upon the completion of the supplementary assessment roll, the board shall file with the county treasurer of each county in which is situated land subject to…
• § 47129 The supplementary assessment is a lien upon each tract shown to be assessed by the copy of the assessment roll filed with the county treasurer for the amount…
• § 47130 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…