California Code, Water Code - WAT § 47805

At the meeting the board shall hear any evidence offered in support of the written objections, after which the board may, by resolution, cancel all or a part of the assessment balance to the extent that the board finds that the assessment balance will provided an amount greater than is required to meet all obligations incurred or to be incurred for the purposes for which the assessment was levied.  The board shall specify in the resolution the portion of the assessment balance which is to be canceled with respect to each tract against which the assessment was levied, describing each tract as described in the assessment roll or by the number of the tract as used in the assessment roll.  In adopting a resolution to cancel the board may make such revisions in the original plan set forth in its resolution of intention as it sees fit.