reglab/housing_qa huggingface dataset:
CA Water Code § 51236 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 1 - Original Assessments|Section 51236.

51236.  The assessment commissioners shall assess the estimated cost of the reclamation plan upon the district land in the manner provided in Section 51231.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51237 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 1 - Original Assessments|Section 51237.

51237.  The sums assessed shall be collected in the manner provided in Chapter 3 of this part and paid into the county treasury to the credit of the district.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51238 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 1 - Original Assessments|Section 51238.

51238.  The money collected on assessments levied pursuant to Section 51236 shall be paid out for the reclamation works upon the warrants of the trustees, or, if bonds of the district have been issued upon the assessment, shall be deposited in a separate fund for the sole purpose of paying principal and interest on the bonds and the expenses of the county treasurer.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51239 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 1 - Original Assessments|Section 51239.

51239.  The assessment commissioners appointed pursuant to Sections 51230 and 51235 shall make a list of the charges assessed against each parcel, containing:(a) A description of each parcel assessed, by legal subdivisions, swamp-land surveys, or other boundaries sufficient to identify the same.(b) A statement as to the number of acres in each parcel.(c) The names of the owners of each parcel, if known, and if unknown, that fact.(d) A statement as to the amount of the charge assessed against each parcel. (Added by Stats. 1951, Ch. 336.)
CA Water Code § 51240 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 1 - Original Assessments|Section 51240.

51240.  If the list of charges contains any error in the description of the land or the name of the owner, or if any land which should be assessed is omitted from the list, or if there is an error in any other respect, the assessment commissioners may correct the list at any time before it is approved by the board of supervisors.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51241 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 1 - Original Assessments|Section 51241.

51241.  No error in the list of charges assessed shall render the assessment of a parcel invalid.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51242 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 1 - Original Assessments|Section 51242.

51242.  The list of charges assessed, when completed, shall be filed with the clerk of the board of supervisors.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51243 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 1 - Original Assessments|Section 51243.

51243.  Upon receipt of the list of charges, the board of supervisors shall appoint a time when it will meet for the purpose of hearing any objections to the assessment.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51244 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 1 - Original Assessments|Section 51244.

51244.  Notice of the hearing shall be given by publication once a week for two successive weeks in some newspaper of general circulation published in the principal county.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51245 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 1 - Original Assessments|Section 51245.

51245.  Any time before the hearing, any person interested in land upon which any charge has been assessed may file a written objection to the assessment, which shall state the grounds of objections and be verified by the affidavit of the person objecting, or some other person who is familiar with the facts.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51246 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 1 - Original Assessments|Section 51246.

51246.  No objection shall be considered by the board of supervisors, or allowed in any other action or proceeding, unless it is made in writing to the board of supervisors.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51247 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 1 - Original Assessments|Section 51247.

51247.  At the hearing the board of supervisors shall hear any evidence offered in support of written objections and may modify or amend the assessment, or make a reapportionment of the entire assessment.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51248 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 1 - Original Assessments|Section 51248.

51248.  If the amount of any assessment in the list is changed, the board of supervisors shall set a day for hearing objections to the assessment as changed, and shall publish notice of the hearing as provided in Section 51244.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51249 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 1 - Original Assessments|Section 51249.

51249.  At the hearing on the changes in the assessment an objection in writing may be made by any person interested, and the board of supervisors shall proceed to hear that objection in the same manner as upon the original hearing.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51250 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 1 - Original Assessments|Section 51250.

51250.  If the amount of any assessment is again changed the board of supervisors shall proceed as before to give notice and to hear objections to the changes, and shall proceed in a similar manner until the amount of each assessment is finally fixed and approved.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51251 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 1 - Original Assessments|Section 51251.

51251.  The board of supervisors shall then make an order approving the assessment, and shall endorse the order upon the assessment list.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51252 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 1 - Original Assessments|Section 51252.

51252.  The endorsement shall be signed by the chairman of the board of supervisors and attested by the clerk thereof.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51253 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 1 - Original Assessments|Section 51253.

51253.  The decision of the board of supervisors in approving the assessment list is final, and thereafter the endorsed assessment list is conclusive evidence that the charges were levied according to law, except in an action commenced pursuant to Section 51259.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51254 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 1 - Original Assessments|Section 51254.

51254.  The assessment list shall be prepared in duplicate, and one original shall be retained in the office of the district, and the second original shall be filed with the county treasurer.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51255 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 1 - Original Assessments|Section 51255.

51255.  If the district is situated in more than one county, a copy of the assessment list certified by the county treasurer, shall be filed with the treasurer of each of the other counties.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51256 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 1 - Original Assessments|Section 51256.

51256.  When the second original assessment list is filed as provided in Section 51254, the charges assessed thereby upon parcels constitute a lien thereon, and the filing constitutes notice thereof to all persons.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51257 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 1 - Original Assessments|Section 51257.

51257.  The lien of an unpaid assessment upon which bonds have been issued continues until the bonds, and any refunding bonds which have been issued, are paid in full, except as provided in reference to the use of bonds as payment of assessments.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51258 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 1 - Original Assessments|Section 51258.

51258.  No subsequent act or conduct of the board shall invalidate an assessment after it becomes a lien, and the board may be compelled by mandate, or other proper proceeding, to perform its duties as required by law.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51259 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 1 - Original Assessments|Section 51259.

51259.  At any time within 30 days after the assessment list is filed with the county treasurer, any person aggrieved by the decision of the board of supervisors in approving the list may commence an action in the superior court of the principal county to have the list corrected, modified or annulled.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51260 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 1 - Original Assessments|Section 51260.

51260.  If the action is not commenced within 30 days, no action or defense shall thereafter be maintained attacking the legality of the assessment.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51300 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 2 - Additional Assessments|Section 51300.

51300.  If the original assessment is insufficient to provide for the complete reclamation of district lands, or if further assessments are required to provide for the protection, maintenance and repair of the reclamation works, the board may file with the clerk of the board of supervisors two copies of the reclamation plan and a statement of the work done, or to be done, and its estimated cost, and the same proceedings shall be had as provided for an original reclamation plan.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51301 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 2 - Additional Assessments|Section 51301.

51301.  If any part of the principal or interest of bonds or refunding bonds is unpaid after enforcement of the assessment securing such bonds, the board of supervisors shall order an additional or supplemental assessment to be made as provided in Section 51300, sufficient to pay the unpaid principal and interest.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51301.5 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 2 - Additional Assessments|Section 51301.5.

51301.5.  Whenever the board shall call for redemption any bonds which by their terms are subject to call and redemption at the option of the district at a premium, then, unless district funds are otherwise available for payment of such premium, the board shall request the board of supervisors to order an additional or supplemental assessment to be made as provided in Section 51300 sufficient to pay the premium on the bonds so called for redemption.(Added by Stats. 1971, Ch. 310.)
CA Water Code § 51302 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 2 - Additional Assessments|Section 51302.

51302.  An assessment levied pursuant to this article shall be levied and collected in the same manner as the original assessment.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51320 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 3 - Operation and Maintenance Assessments|Section 51320.

51320.  When the work contemplated by the original or any supplemental reclamation plan is completed, the board may so report to the board of supervisors, and petition the board of supervisors to appoint valuation assessment commissioners.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51321 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 3 - Operation and Maintenance Assessments|Section 51321.

51321.  The report and petition shall state that the work contemplated by the original or supplemental reclamation plan is completed, and that hereafter the district will only require funds for the maintenance, repair and operation of the reclamation works, or construction of works supplemental thereto or in replacement thereof.(Amended by Stats. 1951, Ch. 336.)
CA Water Code § 51322 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 3 - Operation and Maintenance Assessments|Section 51322.

51322.  Upon receipt of the report and petition the board of supervisors shall appoint three valuation assessment commissioners who shall qualify in the manner provided in Section 51230.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51323 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 3 - Operation and Maintenance Assessments|Section 51323.

51323.  The commissioners shall view and fix upon the district land an assessment valuation per acre for each parcel which is in proportion to the benefits to be derived from the continuance in operation of the district reclamation works.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51324 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 3 - Operation and Maintenance Assessments|Section 51324.

51324.  The commissioners shall prepare an operation and maintenance assessment roll in duplicate containing the following information in separate columns:(a) A description of each parcel assessed by legal subdivisions, swamp-land surveys, or other boundaries sufficient to identify the same.(b) The number of acres in each parcel.(c) The names of the owners of each parcel, if known, and if unknown, that fact.(d) The assessment valuation per acre of each parcel assessed.(e) The total assessment valuations of each parcel, exclusive of improvements situated thereon.(f) A blank column for rate to be fixed as shown hereinafter.(g) A blank column for amount of assessment to be computed as shown hereinafter.(Amended by Stats. 1951, Ch. 681.)
CA Water Code § 51324.5 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 3 - Operation and Maintenance Assessments|Section 51324.5.

51324.5.  In preparation of the operation and maintenance assessment roll, the commissioners may, as one of the means of determining the assessment valuation per acre of each parcel, establish a base value per acre for each parcel of land according to the land use category or type of land use category for the parcel as reflected on the records of the county assessor. The base value may be adjusted to reflect the benefits derived by the parcel from continuance in operation of the district reclamation works in accordance with the benefit formula adopted by the commissioners. If land use categories are utilized by the commissioners, they shall file, with the operation and maintenance assessment roll, a report describing the basis for identifying the categories or category types utilized in establishing the assessment valuation per acre and the basis for future adjustment of that valuation, pursuant to Section 51346.5, to reflect changes in the land use category or type of land use category shown for each parcel on the records of the county assessor.(Added by Stats. 1984, Ch. 104, Sec. 1.)
CA Water Code § 51325 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 3 - Operation and Maintenance Assessments|Section 51325.

51325.  No error in the name of the owner or supposed owner of any parcel assessed, and no error in any other particular, shall render the assessment thereof invalid.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51326 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 3 - Operation and Maintenance Assessments|Section 51326.

51326.  The assessment valuations shall be used as a basis for levying assessments against the parcels described in the operation and maintenance assessment roll for the purpose of raising funds for the maintenance, repair and operation of the district reclamation works, the payment of incidental expenses thereof, and for the construction of reclamation works supplemental to, or in replacement of, those already possessed, when in the opinion of the board, such works are necessary for carrying out the original or any supplemental plan of the district.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51327 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 3 - Operation and Maintenance Assessments|Section 51327.

51327.  The operation and maintenance assessment roll shall be filed in the office of the clerk of the board of supervisors in the same manner as a report made under an original, supplemental or additional plan of reclamation.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51328 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 3 - Operation and Maintenance Assessments|Section 51328.

51328.  Operation and maintenance assessment rolls adopted by any district prior to September 19, 1939, may be used for any or all of the purposes provided for in this article.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51329 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 3 - Operation and Maintenance Assessments|Section 51329.

51329.  Upon receipt of the operation and maintenance assessment roll the board of supervisors shall appoint a time when it will meet for the purpose of hearing objections thereto.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51330 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 3 - Operation and Maintenance Assessments|Section 51330.

51330.  No objection to the assessment valuations shall be considered by the board of supervisors, or allowed in any other action or proceeding, unless the objection is made in writing to the board of supervisors before the date of the hearing.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51331 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 3 - Operation and Maintenance Assessments|Section 51331.

51331.  Notice of the hearing shall be given in the same manner and for the same time as the notice of the hearing of objections to an original assessment.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51332 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 3 - Operation and Maintenance Assessments|Section 51332.

51332.  At the hearing, the board of supervisors shall hear any evidence offered in support of the written objections and may modify or amend the assessment valuations.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51332.1 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 3 - Operation and Maintenance Assessments|Section 51332.1.

51332.1.  The board of supervisors shall then make an order approving the assessment valuation or any modification thereof and shall endorse the order on the assessment roll. The endorsement shall be signed by the chairman of the board of supervisors and attested by the clerk thereof.(Added by Stats. 1951, Ch. 681.)
CA Water Code § 51332.2 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 3 - Operation and Maintenance Assessments|Section 51332.2.

51332.2.  The decision of the board of supervisors in approving the assessment roll is final, and thereafter the endorsed assessment roll is conclusive evidence that the assessment valuations were determined and fixed according to law, except in an action commenced pursuant to Section 51333.(Added by Stats. 1951, Ch. 681.)
CA Water Code § 51333 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 3 - Operation and Maintenance Assessments|Section 51333.

51333.  Within 30 days after an operation and maintenance assessment roll is approved by the board of supervisors, any person aggrieved by the decision may commence an action in the superior court of the principal county to have the assessment valuations corrected, modified or annulled.(Added by Stats. 1951, Ch. 336.)
CA Water Code § 51334 (2021)
2021 California Code|Water Code - WAT|DIVISION 15 - RECLAMATION DISTRICTS|PART 7 - ASSESSMENTS|CHAPTER 2 - Levy of Assessments|ARTICLE 3 - Operation and Maintenance Assessments|Section 51334.

51334.  If the action is not commenced within 30 days after approval of the operation and maintenance assessment roll, no action or defense shall thereafter be maintained attacking the legality of the assessment valuations therein.(Added by Stats. 1951, Ch. 336.)