ARTICLE 1. Levy [46900. - 46907.]

Cal. Water Code - WAT 1.

in effect

Cal. Water Code - WAT § 46900. Section 46900.

“Supplementary assessment”, as used in this chapter, means an assessment, in addition to the original assessment, for the purpose of raising an additional sum for the district project or any unit or combination of units of the project.

Cal. Water Code - WAT § 46901. Section 46901.

If the original assessment for the project or any unit or combination of units thereof is insufficient to provide for the completion of the project or of a unit or combination of units, the board shall levy and collect supplementary assessments to cover the estimated cost of completion.

Cal. Water Code - WAT § 46902. Section 46902.

Each supplementary assessment shall be apportioned among the different tracts of land in the proportion which the amounts assessed against the tracts by the original assessment or assessments bear to one another.

Cal. Water Code - WAT § 46903. Section 46903.

The supplementary assessment shall be made by order entered in the minutes of the board stating the total amount necessary to be raised and fixing the rate of assessment, which shall be the percentage of the total amount assessed by the original assessment or assessments required to produce the amount necessary to be raised.

Cal. Water Code - WAT § 46904. Section 46904.

Upon making the assessment order, the board shall prepare a supplementary assessment roll showing all the following: (a) A description of each tract assessed. (b) The amount assessed against each tract by the original assessment or assessments. (c) The rate of assessment. (d) The exact amount assessed against each tract by the supplementary assessment.

Cal. Water Code - WAT § 46905. Section 46905.

Upon completion of the supplementary assessment roll, the board shall file with the county treasurer of each affected county a copy of so much of the assessment roll as pertains to land within that county.

Cal. Water Code - WAT § 46906. Section 46906.

Upon the filing of the assessment roll with the county treasurer, the supplementary assessment constitutes a lien upon each tract shown to be assessed by the copy of the assessment roll so filed for the amount assessed against it. The lien is of the same character and has the same incidents as the lien of the original assessment or assessments.

Cal. Water Code - WAT § 46907. Section 46907.

At any time within 60 days from the filing of the copy of the assessment roll with the county treasurer, it may be amended by the board to correct errors, either on its own initiative or at the instance of any landowner affected. The amendment shall be made by endorsement upon the assessment roll by the county treasurer upon the certification of the error to him by the board.

Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026