Section 9101 Of Article 1. Computing The Reassessment From California Streets And Highways Code >> Division 11. >> Chapter 3. >> Article 1.
9101
. The amount of the reassessment upon any parcel of land shall
be computed by the auditor in the following manner:
(a) Subtract from the total amount of unpaid assessments including
interest and penalties thereon, if any, on all lands to be
reassessed, the amount of the total proposed reassessment.
(b) Prorate the amount of the remainder so ascertained by
subtraction, among the respective parcels to be reassessed in
accordance with the amounts assessed against each of the parcels in
the original assessment.
(c) Subtract the amount so prorated upon any parcel from the total
amount of the unpaid assessment, with interest and penalties
thereon, if any, on that parcel and the remainder shall constitute
the proposed reassessment on such parcel.