46200-46210
WATER CODE
SECTION 46200-46210
46200. The commissioners shall prepare and certify assessment rolls which shall contain: (a) A description of each tract held in separate ownership by legal subdivisions, governmental surveys, or other boundaries sufficient to identify it. If any area composed of more than one tract held in separate ownership is not assessed because the land therein will not be benefited by the expenditure of the funds to be raised by the assessment, a description of the area as a whole without a description of each tract shall be sufficient. (b) The number of acres in each tract. (c) The name and address of the owner of each tract, if known, and if unknown, that fact. No mistake or error in the name of the owner or supposed owner of the property assessed, and no mistake in any other particular, shall render the assessment invalid. (d) The rate per acre of the assessment upon each tract assessed, or if no assessment is made upon any tract or area composed of more than one tract, a statement of that fact. (e) The rate per acre of the assessment upon each tract assessed for the costs of the properties that are necessary to be used in connection with the generating of electric power, or if no assessment of the costs is made upon any tract or area composed of more than one tract, a statement of that fact. (f) The total amount of the assessment as computed. (g) Any other statement which may be required by the board at the time of transmitting the plans and specifications and costs of the work for the district. 46201. The roll shall be separately made for each affected county. 46202. 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: (1) The right in and to stored surplus waters, and (2) The right to store water in the reservoirs of the district, and (3) Any drainage or reclamation work connected with the tract, and (4) A statement, if such be the case, that the costs are apportioned in accordance with a stipulation or agreement of landowners as provided for by Section 46179. (b) The portion of the assessment, if any, attributable to the cost of the properties which are necessary to be used in connection with the generation of electric power. 46203. 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. 46205. 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. 46206. 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 less than 20 days after the completion of publication. 46207. 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. 46208. The verification shall be made by the affidavit of the objector or some other person familiar with the facts. 46209. 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 certify to the fact that no objections were so filed. The secretary of the board shall file one copy of the certificates with the county treasurer of each county in which lands appear on the assessment roll. 46210. 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 shall be conclusive evidence before any court or tribunal that the assessment has been made and levied according to law.