Section 9538 Of Chapter 2. Reassessment Proceedings From California Streets And Highways Code >> Division 11.5. >> Chapter 2.
9538
. Except as otherwise provided in this section and in Sections
9546, 9547, and 9548, assessments originally levied, and all
penalties and interest accrued thereon, which are included within the
reassessments, shall be deemed superseded and supplanted by the
reassessments. If, and to the extent that, the reassessments do not
include unpaid installments of assessments originally levied and the
penalties and interest thereon, the lien of the original assessments
is not superseded and supplanted.
For purposes of this section and Section 9539, "unpaid
installments" means those installments which are delinquent and those
which are or may be posted to the tax roll for the fiscal year
during which the reassessment is confirmed.