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Article 3. Equalization of California Water Code >> Division 11. >> Part 10. >> Chapter 1. >> Article 3.
Upon receiving the assessment book from the assessor the
secretary shall immediately give notice of its receipt and of the
time, fixed by the board, when the board acting as a board of
equalization will meet to equalize assessments.
The notice shall be given by publication at least twice in a
newspaper published in each affected county and if the office county
is not an affected county, also in a newspaper published in the
office county.
The notice shall be first published at least 20 days and not
more than 30 days before the time fixed for the first meeting of the
board as a board of equalization.
Failure to publish the equalization notice in any county
other than the office county shall not affect the validity of any
assessment on land in a county in which notice was published.
Until the equalization is finished, the assessment book
shall remain in the district office in the possession of the
secretary for the inspection of all persons interested.
On the day specified in the notice of equalization, the
board shall meet as a board of equalization to hear and determine
objections to the valuation, acreage, or any matter pertaining to the
assessment coming before it.
The board acting as a board of equalization shall continue
in session from time to time as long as may be necessary but not to
exceed 10 days exclusive of Sundays.
The board acting as a board of equalization shall order any
changes in the assessment that it deems just.
The secretary shall be present during the equalization
proceedings and shall make all changes ordered in the assessment
book.
Within 10 days after the close of the equalization session
the secretary shall add the total values and determine the gross
assessed valuation of the lands after final equalization by the
board.
