Wat. Code, § 47400 · Chapter 9. Amendatory Assessments
Wat. Code, § 47400
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
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.
Notes and commentary — not statutory text
History
Added by Stats. 1951, Ch. 391.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=WAT§ionNum=47400.
- Text hash
- sha256 0bbb281f1873325d65cffe2fb5d8d248217aca38aa86c3d99fbd76c958ca358c
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
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