Water Code section 47400

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.

Source: Section 47400, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=WAT§ionNum=47400.­ (updated Jan. 1, 1951; accessed Jun. 30, 2025).

Green check means up to date. Up to date

Verified:
Jun. 30, 2025

§ 47400's source at ca​.gov