Section 18092 Of Chapter 6. Levying And Collecting The Assessment From California Streets And Highways Code >> Division 14. >> Part 1. >> Chapter 6.

. Any surplus assessments collected shall be applied by the city council to reduce the assessment to be levied either for the next ensuing contract year or for the last contract year under the proceedings, and for the latter purpose such surplus may be permitted to accumulate in the assessment fund. Such reductions shall be made as nearly as possible to the zones or subdivided zones from which such surplus assessments were collected.