Section 22572 Of Article 4. Reports From California Streets And Highways Code >> Division 15. >> Part 2. >> Chapter 1. >> Article 4.
22572
. The assessment shall refer to the fiscal year to which it
applies and shall do all of the following:
(a) State the net amount, determined in accordance with Section
22569, to be assessed upon assessable lands within the assessment
district, which shall include an amount sufficient to pay the
principal and interest due during the fiscal year from each parcel on
any bonds or notes issued pursuant to Section 22662.5.
(b) Describe each assessable lot or parcel of land within the
district.
(c) Assess the net amount upon all assessable lots or parcels of
land within the district by apportioning that amount among the
several lots or parcels in proportion to the estimated benefits to be
received by each lot or parcel from the improvements.
The assessment may refer to the county assessment roll for a
description of the lots or parcels, in which case that roll shall
govern for all details concerning the description of the lots or
parcels.