The board shall levy an amendatory assessment in the manner provided for original assessments if any of the following occur:
(a)
Any land within the drainage service area is omitted from any assessment roll.(b)
Land appears on the assessment roll but is neither assessed or stated not to be assessed.(c)
A final judgment of a court of competent jurisdiction has held that any assessment is not valid 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.
Source:
Section 35520.29, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=WAT§ionNum=35520.29.
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