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Current as of January 01, 2025 | Updated by Findlaw Staff
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.
Cite this article: FindLaw.com - California Code, Water Code - WAT § 12878.37 - last updated January 01, 2025 | https://codes.findlaw.com/ca/water-code/wat-sect-12878-37/
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