Title WAT, California Water Code

The roll shall be separately made for each affected county. (Added by Stats. 1951, Ch. 391.)

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: …

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.)

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. 11…

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 le…

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.)

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.)

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 ce…

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…

If upon the inclusion hearing the board concludes that it is feasible to serve the land, or a portion thereof, described in the inclusion petition, and that it is for the best interest of the district to include the land, or a portion thereof, within the district, it shall make a…

Upon the making of a finding by the board as provided in Section 48250, it shall order that an inclusion election be held within the district to determine whether the boundaries of the district shall be changed to include the land specified in the finding. (Amended by Stats. 1963…

The board shall fix the time at which the election shall be held and cause notice thereof to be published. (Amended by Stats. 1963, Ch. 1607.)

The notice shall be published and the election shall be held and conducted, returns thereof shall be made and canvassed, and the result of the election ascertained and declared, and all things pertaining thereto conducted in the manner prescribed by this division in the case of a…

The notice of election shall state that the election is for the purpose of determining whether certain land, describing its boundaries, shall or shall not be included in the district. (Added by Stats. 1951, Ch. 391.)

To the right of or below the question on the ballot, the words “Yes” and “No” shall be printed on separate lines, with voting targets. (Repealed and added by Stats. 2025, Ch. 303, Sec. 60. (AB 1512) Effective January 1, 2026.)

If at the election a majority of all the votes cast are against the change of the boundaries of the district, the petition is denied. (Added by Stats. 1951, Ch. 391.)

If a majority of the votes are in favor of the change of boundaries, the board shall make its order, as provided in Article 2 of this chapter, that the boundaries of the district are changed so as to include the land therein. (Amended by Stats. 1963, Ch. 1607.)

A certified copy of the inclusion order shall be recorded in the office of the county recorder of each county wherein land to be included is situated. Thereupon the land becomes a part of the district. (Added by Stats. 1951, Ch. 391.)

In case land is included within any district as provided in this chapter, the board shall re-establish the boundaries of the divisions within the district so as to include the land therein, and so as to segregate into separate divisions land possessing the same general character …

The board shall also re-establish the boundaries of the election precincts within the district, except that in the case of the inclusion of any land within less than 30 days before an election within the district, the election precincts shall not be re-established until after the…

The purchaser of public land unsold in any district at the date of filing of the by-laws of the district takes the land subject to the provisions of the by-laws, and the charges assessed in pursuance thereof. (Added by Stats. 1951, Ch. 336.)

A purchaser of public lands within a district has all the rights and privileges enjoyed by the original signers of the by-laws of the district upon payment of all charges assessed against the land for the cost and expense of reclamation, with interest from the date such charges b…

When the board, or landowners in districts having no board, certify under oath to the board of supervisors and show to its satisfaction that the reclamation works are completed, or that two dollars ($2) per acre has been expended for reclamation works on swamp or overflowed lands…

The State Lands Commission, upon receipt of the certification from the board of supervisors, shall forward to the treasurer of each county in which any part of the district is situated a statement showing the amount paid by each purchaser, including interest. (Amended by Stats. 1…

The county treasurer, upon receipt of the statement from the State Lands Commission showing the amounts paid by each purchaser of swamp and overflowed lands in the district, shall, after deducting all amounts chargeable against the lands in the district by reason of moneys drawn …

No distribution of the “swamp-land fund” shall be made pursuant to Section 50126 while the district has an outstanding indebtedness represented by Controller’s warrants drawn on the State Treasury. (Added by Stats. 1951, Ch. 336.)

When the purchasers of swamp and overflowed lands have paid for such lands in full, the board may allow a credit of one dollar ($1) per acre on any unpaid or future assessment levied for reclamation purposes on all other lands in the district. (Amended by Stats. 1951, Ch. 1745.)

No credit shall be given, or agreed to be given, until the landowner has paid all assessments levied on the lands, with interest thereon at the rate of 7 percent per year from date of delinguency, and all judgments therefor in full, less the amount of such credit. (Added by Stats…

No credit shall be given, or agreed to be given to any landowner who has previously received such credit. (Added by Stats. 1951, Ch. 336.)

When the work contemplated by the original or any supplemental reclamation plan is completed, the board may so report to the board of supervisors, and petition the board of supervisors to appoint valuation assessment commissioners. (Added by Stats. 1951, Ch. 336.)

The report and petition shall state that the work contemplated by the original or supplemental reclamation plan is completed, and that hereafter the district will only require funds for the maintenance, repair and operation of the reclamation works, or construction of works suppl…

Upon receipt of the report and petition the board of supervisors shall appoint three valuation assessment commissioners who shall qualify in the manner provided in Section 51230. (Added by Stats. 1951, Ch. 336.)

The commissioners shall view and fix upon the district land an assessment valuation per acre for each parcel which is in proportion to the benefits to be derived from the continuance in operation of the district reclamation works. (Added by Stats. 1951, Ch. 336.)

The commissioners shall prepare an operation and maintenance assessment roll in duplicate containing the following information in separate columns: (a) A description of each parcel assessed by legal subdivisions, swamp-land surveys, or other boundaries sufficient to identify the …

In preparation of the operation and maintenance assessment roll, the commissioners may, as one of the means of determining the assessment valuation per acre of each parcel, establish a base value per acre for each parcel of land according to the land use category or type of land …

No error in the name of the owner or supposed owner of any parcel assessed, and no error in any other particular, shall render the assessment thereof invalid. (Added by Stats. 1951, Ch. 336.)

The assessment valuations shall be used as a basis for levying assessments against the parcels described in the operation and maintenance assessment roll for the purpose of raising funds for the maintenance, repair and operation of the district reclamation works, the payment of i…

The operation and maintenance assessment roll shall be filed in the office of the clerk of the board of supervisors in the same manner as a report made under an original, supplemental or additional plan of reclamation. (Added by Stats. 1951, Ch. 336.)

Operation and maintenance assessment rolls adopted by any district prior to September 19, 1939, may be used for any or all of the purposes provided for in this article. (Added by Stats. 1951, Ch. 336.)

Upon receipt of the operation and maintenance assessment roll the board of supervisors shall appoint a time when it will meet for the purpose of hearing objections thereto. (Added by Stats. 1951, Ch. 336.)

No objection to the assessment valuations shall be considered by the board of supervisors, or allowed in any other action or proceeding, unless the objection is made in writing to the board of supervisors before the date of the hearing. (Added by Stats. 1951, Ch. 336.)

Notice of the hearing shall be given in the same manner and for the same time as the notice of the hearing of objections to an original assessment. (Added by Stats. 1951, Ch. 336.)

At the hearing, the board of supervisors shall hear any evidence offered in support of the written objections and may modify or amend the assessment valuations. (Added by Stats. 1951, Ch. 336.)

The board of supervisors shall then make an order approving the assessment valuation or any modification thereof and shall endorse the order on the assessment roll. The endorsement shall be signed by the chairman of the board of supervisors and attested by the clerk thereof. (Add…

The decision of the board of supervisors in approving the assessment roll is final, and thereafter the endorsed assessment roll is conclusive evidence that the assessment valuations were determined and fixed according to law, except in an action commenced pursuant to Section 5133…

Within 30 days after an operation and maintenance assessment roll is approved by the board of supervisors, any person aggrieved by the decision may commence an action in the superior court of the principal county to have the assessment valuations corrected, modified or annulled. …