reglab/statecodes huggingface dataset:
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 8 - BONDS › CHAPTER 7 - Direct Assessment Warrants › ARTICLE 1 - Project and Government Contract Warrants › Section 45906.

45906. Direct assessment warrants may be sold by the district for not less than par at either public or private sale.
(Added by Stats. 1961, Ch. 976.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 8 - BONDS › CHAPTER 7 - Direct Assessment Warrants › ARTICLE 1 - Project and Government Contract Warrants › Section 45907.

45907. Any surplus funds and any money held by a district in a sinking or depreciation fund may in the discretion of its board be invested in direct assessment warrants of the district.
(Added by Stats. 1961, Ch. 976.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 8 - BONDS › CHAPTER 7 - Direct Assessment Warrants › ARTICLE 2 - Advance Payment of Assessments › Section 45920.

45920. At any time before direct assessment warrants are issued, the amount of any assessment on any land, exclusive of interest and the 10 percent added for anticipated delinquencies, may be paid in money.
(Added by Stats. 1961, Ch. 976.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 8 - BONDS › CHAPTER 7 - Direct Assessment Warrants › ARTICLE 2 - Advance Payment of Assessments › Section 45921.

45921. Land on which the amount of the assessment has been paid pursuant to Section 45920 shall not be subject to the annual installments of the assessments levied for the purposes of the project or contract, but it shall be and remain liable for any assessments levied for operation and for any supplemental or additional assessments levied.
(Added by Stats. 1961, Ch. 976.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 8 - BONDS › CHAPTER 7 - Direct Assessment Warrants › ARTICLE 2 - Advance Payment of Assessments › Section 45922.

45922. Any landowner who desires at any time to lessen or remove the lien upon his land of any direct assessment may deliver to the district treasurer for cancellation warrants payable out of the assessment.
(Added by Stats. 1961, Ch. 976.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 8 - BONDS › CHAPTER 7 - Direct Assessment Warrants › ARTICLE 2 - Advance Payment of Assessments › Section 45923.

45923. The board may require warrants delivered to lessen or remove an assessment lien to be substantially of the average maturities of the issue of warrants.
(Added by Stats. 1961, Ch. 976.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 8 - BONDS › CHAPTER 7 - Direct Assessment Warrants › ARTICLE 2 - Advance Payment of Assessments › Section 45924.

45924. The treasurer shall notify the board of the amount of the principal and interest due and to become due on the warrants delivered for cancellation. The board shall thereupon cause the proper cancellation and proper record and credit to be made against the assessment on the land of the person delivering the warrants.
(Added by Stats. 1961, Ch. 976.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 8 - BONDS › CHAPTER 7 - Direct Assessment Warrants › ARTICLE 3 - Actions and Proceedings › Section 45930.

45930. All acts, proceedings, conclusions and findings of fact by a board of a district shall be conclusive except in an action or proceeding instituted within six months after the acts, proceedings, conclusions or findings were had or made.
(Amended by Stats. 1968, Ch. 592.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 8 - BONDS › CHAPTER 7 - Direct Assessment Warrants › ARTICLE 3 - Actions and Proceedings › Section 45931.

45931. An action to determine the validity of any assessment or warrants may be brought pursuant to Chapter 9 (commencing with Section 860) of Title 10 of Part 2 of the Code of Civil Procedure.
(Added by Stats. 1961, Ch. 976.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 8 - BONDS › CHAPTER 7 - Direct Assessment Warrants › ARTICLE 3 - Actions and Proceedings › Section 45932.

45932. No irregularity or omission not affecting the substantial rights of the landowners within a district shall affect the validity of any act done or proceeding taken in relation to the district.
(Added by Stats. 1961, Ch. 976.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 1 - Preliminary Assessments › Section 46000.

46000. A preliminary assessment is an assessment levied by the board of an equal amount upon each acre of land in the district sufficient to pay all warrants issued by the department in accordance with this division, and to defray all other expenses as estimated by the board incurred and to be incurred for the general benefit of the district up to the time of the levy of assessments provided for in Chapter 2 (commencing with Section 46150) of this part, including expenses incurred prior to the organization of the district but in the judgment of the board properly incurred for the general benefit of the district.
(Amended by Stats. 1992, Ch. 1020, Sec. 98. Effective January 1, 1993.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 1 - Preliminary Assessments › Section 46002.

46002. The amounts required to be raised to pay warrants of the department and to pay expenses shall be separately stated in the resolution levying the preliminary assessment.
(Amended by Stats. 1992, Ch. 1020, Sec. 99. Effective January 1, 1993.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 1 - Preliminary Assessments › Section 46004.

46004. Except as otherwise provided in this chapter, the total of all preliminary assessments, exclusive of the amount assessed for the purpose of paying warrants of the department, shall not exceed fifty cents ($0.50) per acre.
(Amended by Stats. 1992, Ch. 1020, Sec. 100. Effective January 1, 1993.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 1 - Preliminary Assessments › Section 46005.

46005. If after the total amount raised by all preliminary assessments shall have been expended or its expenditure authorized, that amount is found to be insufficient to meet all expenses of the district, the directors may, in the manner provided in this chapter, levy additional preliminary assessments up to an amount not in excess of one dollar and fifty cents ($1.50) per acre.
(Amended by Stats. 1959, Ch. 80.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 1 - Preliminary Assessments › Section 46006.

46006. Before levying any additional preliminary assessment the board shall pass a resolution declaring its intention so to do, and in the resolution appoint a time not less than two weeks nor more than four weeks from the date of the resolution when the matter of levying the additional preliminary assessment will be considered in open meeting.
(Added by Stats. 1951, Ch. 391.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 1 - Preliminary Assessments › Section 46007.

46007. A copy of the resolution of intention shall be published once a week for at least two weeks before the time appointed by the board for the open meeting in a newspaper of general circulation in each affected county.
(Added by Stats. 1951, Ch. 391.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 1 - Preliminary Assessments › Section 46008.

46008. At the time appointed for the open meeting by the board, it shall consider the matter of levying the additional preliminary assessment and hear any objection. At or after the meeting, the board may levy the additional assessment, if in its judgment the levy is in the best interests of the district.
(Amended by Stats. 1992, Ch. 1020, Sec. 101. Effective January 1, 1993.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 1 - Preliminary Assessments › Section 46009.

46009. Every preliminary assessment is a lien upon the land affected until the full amount of the assessment is paid. The lien is prior to all other liens, except state, county, and municipal taxes and assessments, or taxes levied or assessed by or under statutory authority. The preliminary assessments shall bear interest at the rate of 7 percent per year and shall be collected in the same manner, together with the same penalties for delinquencies, as other assessments provided for in this division. Interest commences to run 30 days after filing of the assessment roll with the county treasurer of an affected county.
(Amended by Stats. 1969, Ch. 1086.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 1 - Preliminary Assessments › Section 46010.

46010. If, after a project has been completed, the board determines that an additional project would be for the benefit of the entire district, the board may, in the manner provided in this chapter, levy a supplemental preliminary assessment up to an amount not in excess of two dollars and fifty cents ($2.50) per acre. The approval of the department on an assessment levied under this section and Section 42752 shall not be required.
(Added by Stats. 1963, Ch. 2071.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 2 - Original Assessments to Finance Projects › ARTICLE 1 - Commissioners › Section 46150.

46150. If a district project is adopted as provided in Chapter 3 (commencing with Section 42500) of Part 5 of this division, the board shall appoint three commissioners, one of whom shall be a civil engineer and one shall have a practical knowledge of irrigation.
(Amended by Stats. 1992, Ch. 1020, Sec. 102. Effective January 1, 1993.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 2 - Original Assessments to Finance Projects › ARTICLE 1 - Commissioners › Section 46151.

46151. No commissioner shall have any interest in any land in the district either directly or indirectly.
(Added by Stats. 1951, Ch. 391.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 2 - Original Assessments to Finance Projects › ARTICLE 1 - Commissioners › Section 46152.

46152. Each commissioner before entering upon his duties shall take and subscribe an oath that he is not in any manner interested directly or indirectly in any land in the district and that he will perform the duties of commissioner to the best of his ability.
(Added by Stats. 1951, Ch. 391.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 2 - Original Assessments to Finance Projects › ARTICLE 1 - Commissioners › Section 46153.

46153. The commissioners shall be paid as compensation for the services rendered by them the sum, or sums, as the board fixes, which is a part of the cost of the project.
(Amended by Stats. 1992, Ch. 1020, Sec. 105. Effective January 1, 1993.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 2 - Original Assessments to Finance Projects › ARTICLE 1 - Commissioners › Section 46154.

46154. Compensation to the commissioners shall be paid out of the funds of the district, which may be included in any bond issue authorized for the purposes of the district.
(Amended by Stats. 1992, Ch. 1020, Sec. 106. Effective January 1, 1993.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 2 - Original Assessments to Finance Projects › ARTICLE 1 - Commissioners › Section 46155.

46155. The commissioners shall receive from the board a copy of the report with respect to the project adopted by the voters at the election held pursuant to Part 5 (commencing with Section 42200) of this division.
(Amended by Stats. 1969, Ch. 1086.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 2 - Original Assessments to Finance Projects › ARTICLE 1 - Commissioners › Section 46156.

46156. In lieu of the appointment of the three commissioners as provided in Section 46150, the board by resolution may appoint a civil engineer to apportion the costs of the project or to reassess the costs thereof as provided by this chapter; provided, however, that if a protest is filed with the board within 10 days of the adoption of the resolution by the owners of 10 percent or more of the assessed value of the land in any division of the district, or by the owners of 2 percent or more of the assessed value of all of the land in the district, the resolution shall not be effective and the three commissioners shall be appointed as provided by Section 46150. The civil engineer may be an employee of the district. In the event of an appointment, the term “commissioners” as used in this chapter shall refer to that engineer. In all other respects the proceedings of this chapter shall remain the same.
(Amended by Stats. 1992, Ch. 1020, Sec. 108. Effective January 1, 1993.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 2 - Original Assessments to Finance Projects › ARTICLE 2 - Apportionment of Costs › Section 46175.

46175. The commissioners appointed pursuant to Article 1 of this chapter shall assess the costs of the project, or in the event the board has divided the project into units of construction, the cost of the unit or units specified for immediate construction, upon the benefited land. In the event that the costs of the project are to be paid in part from the proceeds of a loan from the United States, the portion to be so paid may be separately assessed in the manner provided in Section 44031, and the portion of the costs of the project to be paid from other funds shall be assessed as provided in this chapter.
(Amended by Stats. 1963, Ch. 181.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 2 - Original Assessments to Finance Projects › ARTICLE 2 - Apportionment of Costs › Section 46176.

46176. The commissioners shall apportion the cost in accordance with the benefits that will accrue to each tract of land held in separate ownership by reason of the expenditures of the money and the completion of the project, or such units of it as have been specified for immediate construction. The assessment shall be payable in lawful money of the United States.
(Added by Stats. 1951, Ch. 391.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 2 - Original Assessments to Finance Projects › ARTICLE 2 - Apportionment of Costs › Section 46177.

46177. If the project includes plans for the generation of electric power, the commissioners shall ascertain the total cost of all the properties which are necessary to be used in connection with the generation of electric power as set forth in the plan, and shall also ascertain what portion of the assessment of benefits to accrue to each tract consists of costs of the properties which are necessary to be so used.
(Added by Stats. 1951, Ch. 391.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 2 - Original Assessments to Finance Projects › ARTICLE 2 - Apportionment of Costs › Section 46178.

46178. Where any tract of land consists of more than one section, the apportionment to that tract of land shall be made according to legal subdivisions or to other boundaries sufficient to identify the land in subdivisions not greater than one section in area. Any failure or defect in complying with this requirement shall not invalidate the apportionment or the assessment.
(Added by Stats. 1951, Ch. 391.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 2 - Original Assessments to Finance Projects › ARTICLE 2 - Apportionment of Costs › Section 46179.

46179. If the district project as adopted, as provided in Part 5 (commencing at Section 42200) of this division, provides that all of the costs of the project are to be borne by certain designated lands within the district and there is on file with the board a written stipulation or agreement executed and acknowledged by the owners of all of such designated lands wherein the landowners consent to an apportionment of all costs of the project on their lands in a particular manner, then all of such costs shall be apportioned by the commissioners in accordance with such stipulation or agreement.
(Added by Stats. 1959, Ch. 1136.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 2 - Original Assessments to Finance Projects › ARTICLE 3 - Assessment Rolls › Section 46200.

46200. The commissioners shall prepare and certify assessment rolls which shall contain:
(a) A description of each tract held in separate ownership by legal subdivisions, governmental surveys, or other boundaries sufficient to identify it. If any area composed of more than one tract held in separate ownership is not assessed because the land therein will not be benefited by the expenditure of the funds to be raised by the assessment, a description of the area as a whole without a description of each tract shall be sufficient.
(b) The number of acres in each tract.
(c) The name and address of the owner of each tract, if known, and if unknown, that fact. No mistake or error in the name of the owner or supposed owner of the property assessed, and no mistake in any other particular, shall render the assessment invalid.
(d) The rate per acre of the assessment upon each tract assessed, or if no assessment is made upon any tract or area composed of more than one tract, a statement of that fact.
(e) The rate per acre of the assessment upon each tract assessed for the costs of the properties that are necessary to be used in connection with the generating of electric power, or if no assessment of the costs is made upon any tract or area composed of more than one tract, a statement of that fact.
(f) The total amount of the assessment as computed.
(g) Any other statement which may be required by the board at the time of transmitting the plans and specifications and costs of the work for the district.
(Amended by Stats. 1992, Ch. 1020, Sec. 113. Effective January 1, 1993.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 2 - Original Assessments to Finance Projects › ARTICLE 3 - Assessment Rolls › Section 46202.

46202. When completed, the rolls shall be accompanied by the written report of the commissioners setting out with particularity all the following:
(a) The exact nature and quantum of the benefits assessed, apportioned, and allocated to each tract of land in the district, in respect to:
(1) The right in and to stored surplus waters, and
(2) The right to store water in the reservoirs of the district, and
(3) Any drainage or reclamation work connected with the tract, and
(4) A statement, if such be the case, that the costs are apportioned in accordance with a stipulation or agreement of landowners as provided for by Section 46179.
(b) The portion of the assessment, if any, attributable to the cost of the properties which are necessary to be used in connection with the generation of electric power.
(Amended by Stats. 1959, Ch. 1136.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 2 - Original Assessments to Finance Projects › ARTICLE 3 - Assessment Rolls › Section 46203.

46203. In the report of the commissioners, land embraced within a comprehensive area or a political subdivision of the State may be referred to generally as land lying within the area or subdivision without further description.
(Added by Stats. 1951, Ch. 391.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 2 - Original Assessments to Finance Projects › ARTICLE 3 - Assessment Rolls › Section 46205.

46205. The commissioners shall transmit two copies of the rolls to the board. The board shall file one copy in its records and transmit to the county treasurer of each affected county that portion of the roll relating to land within the county.
(Amended by Stats. 1992, Ch. 1020, Sec. 117. Effective January 1, 1993.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 2 - Original Assessments to Finance Projects › ARTICLE 3 - Assessment Rolls › Section 46206.

46206. The board shall forthwith give notice of the filing of the assessment roll by publication at least once a week for two successive weeks in each affected county, and shall state therein the time within which objections to the roll may be filed with the board, which shall be not less than 20 days after the completion of publication.
(Added by Stats. 1959, Ch. 2026.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 2 - Original Assessments to Finance Projects › ARTICLE 3 - Assessment Rolls › Section 46207.

46207. The objections to any assesment shall be in writing, verified, and filed with the secretary of the board, and shall set forth the grounds of the objection.
(Added by Stats. 1959, Ch. 2026.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 2 - Original Assessments to Finance Projects › ARTICLE 3 - Assessment Rolls › Section 46208.

46208. The verification shall be made by the affidavit of the objector or some other person familiar with the facts.
(Added by Stats. 1959, Ch. 2026.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 2 - Original Assessments to Finance Projects › ARTICLE 3 - Assessment Rolls › Section 46209.

46209. If no objections are filed with respect to a particular assessment roll, as provided in Sections 46206 and 46207, then upon the expiration of the time fixed by the board for the filing of objections the secretary of the board shall execute certificates in which he or she shall certify to the fact that no objections were so filed. The secretary of the board shall file one copy of the certificates with the county treasurer of each county in which lands appear on the assessment roll.
(Amended by Stats. 1992, Ch. 1020, Sec. 118. Effective January 1, 1993.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 2 - Original Assessments to Finance Projects › ARTICLE 3 - Assessment Rolls › Section 46210.

46210. Upon filing of the certificates of the secretary of the board as provided in Section 46209, the assessment roll and the assessments therein made shall be final and conclusive, and no action or defense shall ever be maintained attacking them in any respect, and the assessment roll shall be conclusive evidence before any court or tribunal that the assessment has been made and levied according to law.
(Added by Stats. 1959, Ch. 2026.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 2 - Original Assessments to Finance Projects › ARTICLE 4 - Hearings Before Adjustment Board › Section 46225.

46225. In the event objections are filed with respect to a particular assessment roll, as provided in Sections 46206 and 46207, the department shall appoint two disinterested persons, who together with the president of the board constitute a board in the nature of a board of equalization which shall be known and designated as the “adjustment board” and whose functions shall be to consider and act upon objections presented as provided in this article to the assessment made by the district engineer. Each of the two appointed members of the board shall be paid as compensation for the services rendered by them the sum, or sums, as the department fixes. The president of the board shall be paid as compensation for his or her services rendered the sum, or sums, as the board may fix which shall not exceed the compensation fixed by the department. The compensation and expenses are a part of the cost of the project of the district for which the duties are performed.
(Amended by Stats. 1992, Ch. 1020, Sec. 119. Effective January 1, 1993.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 2 - Original Assessments to Finance Projects › ARTICLE 4 - Hearings Before Adjustment Board › Section 46226.

46226. The adjustment board shall at once organize by the election from its members of a president and a secretary and shall appoint times and places not less than 30 days after the assessment rolls have been filed in the records of the board of directors when and where it will meet within each affected county for the purpose of hearing objections to the assessments.
(Added by Stats. 1951, Ch. 391.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 2 - Original Assessments to Finance Projects › ARTICLE 4 - Hearings Before Adjustment Board › Section 46227.

46227. Notice of the hearing shall be published at least once a week for two successive weeks in each affected county.
(Added by Stats. 1951, Ch. 391.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 2 - Original Assessments to Finance Projects › ARTICLE 4 - Hearings Before Adjustment Board › Section 46230.

46230. The adjustment board may postpone the hearings on objections to assessments from time to time.
(Added by Stats. 1951, Ch. 391.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 2 - Original Assessments to Finance Projects › ARTICLE 4 - Hearings Before Adjustment Board › Section 46231.

46231. At the hearings, the adjustment board shall hear such evidence as may be offered touching the correctness of the assessment, and may modify, amend, or approve the assessment in any particular and may reapportion the whole or any part of it.
(Added by Stats. 1951, Ch. 391.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 2 - Original Assessments to Finance Projects › ARTICLE 4 - Hearings Before Adjustment Board › Section 46232.

46232. No assessment shall be increased if the holder of title to land affected is known except after personal notice or notice by registered mail given to the holder of title by depositing the notice at least two weeks before the hearing in the postoffice at the place in which the office of the district is located, in a sealed postpaid envelope addressed to each of the holders of title at his last known place of residence or business. If the last known place of residence or business of the holder of title is unknown, the notice may be sent to the county seat of the county in which any portion of his land is situated. If the holder of title is unknown, the notice may be given by publication at least once a week for two successive weeks in the county in which his assessed land is located. No assessment shall be increased except upon a hearing of objections made.
(Added by Stats. 1951, Ch. 391.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 2 - Original Assessments to Finance Projects › ARTICLE 5 - Approval of Assessment Roll › Section 46255.

46255. After hearing of objections, the adjustment board shall make an order approving the assessment as finally fixed or modified. The apportionment and determination of the adjustment board shall be final and conclusive, and no action or defense shall ever be maintained attacking them in any respect.
(Amended by Stats. 1992, Ch. 1020, Sec. 120. Effective January 1, 1993.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 2 - Original Assessments to Finance Projects › ARTICLE 5 - Approval of Assessment Roll › Section 46256.

46256. Two copies of the assessment roll as finally fixed and approved by the adjustment board shall be certified by the secretary of the adjustment board and transmitted to the board. The board shall file one copy in its records and shall immediately transmit to the county treasurer of each affected county that portion of the roll relating to land in that county, together with a copy of the order of approval of the assessment roll by the adjustment board.
(Amended by Stats. 1992, Ch. 1020, Sec. 121. Effective January 1, 1993.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 2 - Original Assessments to Finance Projects › ARTICLE 5 - Approval of Assessment Roll › Section 46257.

46257. The assessment roll as approved by the adjustment board shall be conclusive evidence before any court or tribunal that the assessment has been made and levied according to law.
(Added by Stats. 1951, Ch. 391.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 2 - Original Assessments to Finance Projects › ARTICLE 6 - Lien of Assessment › Section 46280.

46280. When the secretary of the board files the certificates as provided for by Section 46209, or if objections are filed, when the board files with the county treasurer of an affected county the assessment roll as finally approved by the adjustment board, the charges assessed thereby upon the several tracts of land in the county shall constitute a lien thereon which is prior to all other liens except state, county, and municipal taxes, and assessments or taxes levied or assessed by or under statutory authority. The filing in either case imparts notice to all persons.
(Amended by Stats. 1959, Ch. 2026.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 2 - Original Assessments to Finance Projects › ARTICLE 6 - Lien of Assessment › Section 46281.

46281. Where bonds of a district have been issued upon any assessment, no act or conduct on the part of the board or any officer shall invalidate the assessment after it has become a lien.
(Added by Stats. 1951, Ch. 391.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 2 - Original Assessments to Finance Projects › ARTICLE 7 - Additional Units of Project › Section 46305.

46305. Upon adoption of a resolution by the board to construct additional units pursuant to Article 2 (commencing with Section 42225), Chapter 1, Part 5 of this division, the same proceedings for levying, approving, and collecting an assessment to meet the cost of the unit or units to be constructed shall be had as provided in this chapter for an assessment to meet the cost of the unit or units first constructed.
(Amended by Stats. 1992, Ch. 1020, Sec. 122. Effective January 1, 1993.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 2 - Original Assessments to Finance Projects › ARTICLE 8 - Reapportionment of Assessments › Section 46325.

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 motion or upon written application therefor signed by all of the landowners of record within the subdivided tract, reapportion the assessment upon such tract in such manner as will, in the judgment of the board, charge each of the smaller parcels with a just portion of the assessment. Such reapportionment shall be entered in the minutes of the board and, upon such entry, shall then become final. If an application for reapportionment is signed by less than all of the landowners within the subdivided tract, or if reapportionment is upon motion of the board, the board may make such reapportionment only after a hearing for which notice to all persons interested shall have been given in the manner prescribed by the board.
(Amended by Stats. 1969, Ch. 1086.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 2 - Original Assessments to Finance Projects › ARTICLE 8 - Reapportionment of Assessments › Section 46326.

46326. Supplementary assessment rolls showing the reapportionments shall be made separately for land lying within different counties.
(Added by Stats. 1951, Ch. 391.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 2 - Original Assessments to Finance Projects › ARTICLE 8 - Reapportionment of Assessments › Section 46328.

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 to the land in that county.
(Amended by Stats. 1992, Ch. 1020, Sec. 123.5. Effective January 1, 1993.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 2 - Original Assessments to Finance Projects › ARTICLE 8 - Reapportionment of Assessments › Section 46329.

46329. After the supplementary assessment rolls have been filed the assessment is an assessment upon each of the smaller parcels in accordance with the reapportionment and not an assessment upon the tract as a whole.
(Added by Stats. 1951, Ch. 391.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 2 - Original Assessments to Finance Projects › ARTICLE 8 - Reapportionment of Assessments › Section 46330.

46330. The supplementary assessment rolls are a part of and amendatory of the assessment rolls theretofore filed for all purposes.
(Added by Stats. 1951, Ch. 391.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 2 - Original Assessments to Finance Projects › ARTICLE 8 - Reapportionment of Assessments › Section 46331.

46331. The reapportionment shall in nowise affect the assessment except as to the land included in the supplementary assessment rolls.
(Added by Stats. 1951, Ch. 391.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 2 - Original Assessments to Finance Projects › ARTICLE 9 - Reassessment of Cost › Section 46355.

46355. At any time after the commissioners have assessed the cost of the project upon the benefited land within the district and the costs of the portion of the project used for the generation of electric energy, the board may direct the commissioners to reassess the costs of the project upon the benefited land. At the expiration of five years after the commissioners have originally assessed the cost of the project upon the benefited land within the district and the costs of the portion of the project used for the generation of electric energy, and thereafter at any time not less than five years after the next previous reassessment, the board, upon petition of holders of title to 10 percent of the land, shall direct the commissioners to reassess the costs of the project upon the benefited land.
(Amended by Stats. 1992, Ch. 1020, Sec. 124. Effective January 1, 1993.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 2 - Original Assessments to Finance Projects › ARTICLE 9 - Reassessment of Cost › Section 46356.

46356. The reassessment of costs of the project shall be made in the same manner as provided in this chapter for the original assessment of costs.
(Added by Stats. 1951, Ch. 391.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 2 - Original Assessments to Finance Projects › ARTICLE 10 - Interim Project Assessments › Section 46375.

46375. At any time after a district project is adopted, as provided in Part 5 (commencing with Section 42200) of this division, and before the original assessment to finance the project has become a lien, as provided in Section 46280, the board may levy one or more interim project assessments pursuant to this part for the purpose of paying costs of the project.
(Added by Stats. 1963, Ch. 181.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 2 - Original Assessments to Finance Projects › ARTICLE 10 - Interim Project Assessments › Section 46376.

46376. Each interim project assessment shall be levied in an equal amount upon each acre of land in the district. The total amount of all interim project assessments for any district project shall not exceed five dollars ($5) per acre.
(Amended by Stats. 1968, Ch. 105.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 2 - Original Assessments to Finance Projects › ARTICLE 10 - Interim Project Assessments › Section 46377.

46377. The board may by resolution levy an interim project assessment, if in its judgment the levy is in the best interests of the district.
(Amended by Stats. 1992, Ch. 1020, Sec. 125. Effective January 1, 1993.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 2 - Original Assessments to Finance Projects › ARTICLE 10 - Interim Project Assessments › Section 46378.

46378. Every interim project assessment is a lien upon the land affected until the full amount of the assessment is paid. The lien is prior to all other liens, except state, county and municipal taxes and assessments, or taxes levied or assessed by or under statutory authority. The interim project assessments shall bear interest at the rate of 7 percent per year and shall be collected in the same manner, together with the same penalties for delinquencies, as other assessments provided for in this division. Interest commences to run 30 days after filing of the assessment roll with the county treasurer of an affected county.
(Amended by Stats. 1969, Ch. 1086.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 2 - Original Assessments to Finance Projects › ARTICLE 10 - Interim Project Assessments › Section 46379.

46379. The amount of any interim project assessment assessed against any tract of land in the district shall be credited against the original assessment to finance the project thereafter levied against said tract, and the amount of said original assessment to be collected shall be reduced accordingly.
(Added by Stats. 1963, Ch. 181.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 2 - Original Assessments to Finance Projects › ARTICLE 10 - Interim Project Assessments › Section 46380.

46380. If the amount of the interim project assessment or assessments credited with respect to any tract of land pursuant to Section 46379 exceeds the amount of the original assessment to finance the project with respect to said tract, said excess shall be credited against said interim project assessment or assessments, which, to that extent, shall cease to be a lien with respect to said tract. If the amount theretofore collected by the district on the interim project assessment or assessments with respect to any tract of land exceeds the amount of the original assessment with respect to said tract, such excess shall be a claim against and debt of the district, and the district shall issue a warrant in the amount of said excess to the then holder of title to said tract.
(Added by Stats. 1963, Ch. 181.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 2 - Original Assessments to Finance Projects › ARTICLE 10 - Interim Project Assessments › Section 46381.

46381. A district may issue direct assessment warrants payable from the proceeds of an interim project assessment pursuant to Chapter 7 (commencing with Section 45900) of Part 8 of this division, but such warrants shall be made payable not more than five years from the date of issuance and may be made subject to call or redemption prior to their stated maturity date or dates at such premium, if any, as the board may determine, and the aggregate face amount thereof shall not exceed seventy-five percent (75%) of the amount of the interim project assessment from which such warrants are payable, exclusive of interest and amounts paid prior to the issuance of such warrants on said interim project assessment.
(Added by Stats. 1963, Ch. 181.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 2 - Original Assessments to Finance Projects › ARTICLE 10 - Interim Project Assessments › Section 46382.

46382. If there are no obligations outstanding which are secured by an interim project assessment, the board may, at any time and without notice or hearing, order that the uncalled balance of such interim project assessment be canceled and that the amount of the credit against the original assessment represented by such uncalled balance of said interim project assessment be annulled for each tract of land in the district. In such event, notwithstanding the provisions of Section 46379, the amount of said original assessment to be collected from each tract of land in the district shall be increased by the amount of the credit that was so annulled; provided, however, said amount shall be decreased by the amount of any payment made on the uncalled balance of said interim project assessment. Interest due on the recomputed collectible amount of said original assessment shall be computed as provided in Section 46671 or 47303 as the case may be.
(Added by Stats. 1969, Ch. 1086.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 3 - Payment of Assessments › Section 46500.

46500. The assessment list of each county shall remain open for payment in the office of the county treasurer of the affected counties for a period of 30 days and shall continue to remain open thereafter until such time, if ever, as the board makes an order calling a special election for the issuance of bonds to be secured by the assessment or until such time as the board files with the county treasurer a resolution, adopted and approved in accordance with Section 45102, authorizing the issuance of bonds to be secured by the assessment. If the result of the election, if any is called, is that the proposal to issue bonds is defeated, or if no bonds are issued within six months after such a resolution has been so filed, the assessment list shall again become open.
(Amended by Stats. 1963, Ch. 1607.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 3 - Payment of Assessments › Section 46501.

46501. During the time the assessment lists are open any person may pay to the county treasurer in lawful money of the United States or in warrants of the district all or any part of the charge assessed against any tract of land.
(Amended by Stats. 1957, Ch. 821.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 4 - Additional Help for County Treasurer › Section 46650.

46650. The county treasurer of any affected county, during the time for the collection of the assessments of the district, may require the board to provide and pay for such additional help as may be required to care for the matters relating to the collection of the assessments of the district.
(Added by Stats. 1951, Ch. 391.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 5 - Collection of Original Assessments › ARTICLE 1 - In General › Section 46670.

46670. At the end of 30 days, the county treasurer shall make return to the board of all assessments paid.
(Added by Stats. 1951, Ch. 391.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 5 - Collection of Original Assessments › ARTICLE 1 - In General › Section 46671.

46671. All unpaid assessments bear interest at the rate of 8 percent per year. Interest commences to run 30 days after the assessment list is filed with the county treasurer.
(Amended by Stats. 1975, Ch. 830.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 5 - Collection of Original Assessments › ARTICLE 1 - In General › Section 46672.

46672. All unpaid assessments and accrued interest shall be collected by the county treasurers when and as called. The county treasurers shall hold the money collected to the credit of the district.
(Added by Stats. 1951, Ch. 391.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 5 - Collection of Original Assessments › ARTICLE 1 - In General › Section 46673.

46673. Unless bonds have been authorized as provided in this division, all payments of assessments shall be made in such amounts or installments and at such times as the board from time to time in its discretion may direct by order entered in its minutes.
(Added by Stats. 1951, Ch. 391.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 5 - Collection of Original Assessments › ARTICLE 1 - In General › Section 46674.

46674. Except as otherwise provided in Section 46675, in the event the cost of any unit is less than the funds collected therefor, the excess shall be held and used for the benefit of such unit only and shall be applied to the bond fund of such unit, and if there is no bond fund, the excess shall be applied to the operation of such unit.
(Amended by Stats. 1957, Ch. 821.)
2023 California Code › Water Code - WAT › DIVISION 14 - CALIFORNIA WATER STORAGE DISTRICT LAW › PART 9 - ASSESSMENTS › CHAPTER 5 - Collection of Original Assessments › ARTICLE 1 - In General › Section 46675.

46675. The board, pursuant to a resolution entered in its minutes, may distribute, among the landowners of the district, any funds in the treasury belonging to the district which were collected on an assessment on which no bonds are outstanding (or collected by way of interest or penalties on the assessment or by the rental, sale or redemption of delinquent land under the assessment) and which appear to the board to be greater than required to meet all obligations incurred or to be incurred for the purposes for which the assessment was levied, such distribution to the landowners to be made in the proportion that they were assessed on such assessment.
(Added by Stats. 1957, Ch. 821.)