{"data":{"id":"us-ca/wat-12878.37","jurisdiction":"us-ca","citation":"WAT § 12878.37","heading":"","body":"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.","path":["Water Code - WAT","DIVISION 6. CONSERVATION, DEVELOPMENT, AND UTILIZATION OF STATE WATER RESOURCES [10000. - 12999.]","PART 6. WATER DEVELOPMENT PROJECTS [12570. - 12949.5.]","CHAPTER 4.5. Maintenance Areas [12878. - 12878.45.]","ARTICLE 4. Assessments for Maintenance and Operation [12878.25. - 12878.40.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"c57a8768416fd9007f3bb0fa3dd3ac4481e02bbc4f7aaa75da8338d06ef6a461","source_id":"us-ca","stale":false,"prev":"us-ca/wat-12878.36","next":"us-ca/wat-12878.38"},"notice":"GroundRules: Original legal text. Not legal advice."}