{"data":{"id":"us-ca/wat-47400","jurisdiction":"us-ca","citation":"WAT § 47400","heading":"","body":"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:\n(a) Any land within the district is omitted from any assessment roll.\n(b) Land appears in the assessment roll but is neither assessed nor stated not to be assessed.\n(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.\nThis 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.","path":["Water Code - WAT","DIVISION 14. CALIFORNIA WATER STORAGE DISTRICT LAW [39000. - 48401.]","PART 9. ASSESSMENTS [46000. - 47982.]","CHAPTER 9. Amendatory Assessments [47400. - 47401.]"],"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":"0bbb281f1873325d65cffe2fb5d8d248217aca38aa86c3d99fbd76c958ca358c","source_id":"us-ca","stale":false,"prev":"us-ca/wat-47379","next":"us-ca/wat-47401"},"notice":"GroundRules: Original legal text. Not legal advice."}