Water Code section 12878.37

The board of supervisors shall determine a rate of assessment sufficient to cover the amount of the estimate for each area or zone, making reasonable allowance for anticipated delinquencies. If a fraction of a cent occurs in a valuation of one hundred dollars ($100), it shall be taken as a full cent. The assessment shall be computed and entered upon the assessment roll by the auditor.

Source: Section 12878.37, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=WAT§ionNum=12878.­37.­ (updated Jan. 1, 1957; accessed Dec. 8, 2025).

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Verified:
Dec. 8, 2025

§ 12878.37's source at ca​.gov