Article 4. Formation And Assessment of California Water Code >> Division 11. >> Part 7. >> Chapter 1. >> Article 4.

Regardless of any findings made by the board if more than one-third in number of the holders of title to land within a proposed improvement district object at the hearing to its formation or the levy of the proposed assessment, the board shall deny the petition, and no further proceeding shall be had on it.

If at the hearing the board finds that it would not be for the best interests of the district and the proposed improvement district to form the improvement district the board shall order the proceedings dismissed without prejudice to their renewal.

If the board finds that it would be for the best interests of the district and the proposed improvement district to form the improvement district, it shall make and enter in its minutes a final order:
  (a) Approving the petition.
  (b) Forming the improvement district.
  (c) Levying the assessment if any is provided for and if the assessment is necessary.
  (d) Apportioning the assessment, if levied, to the land in the improvement district according to benefits.

The order shall contain a description of the land in the improvement district.

Any assessment levied pursuant to Section 23667 shall include both of the following sums:
  (a) An amount equal to interest on any deferred payments at a rate not exceeding 12 percent each year.
  (b) An amount equal to 10 percent more than all other sums to be raised by the assessment, in order to provide for anticipated delinquencies.

Except as provided in Section 23670.1, the assessment may be made payable in not more than 10 annual installments.

Upon approval by two-thirds of the board, the assessment may be made payable in not more than 20 annual installments.

The secretary shall cause a certified copy of the order creating the improvement district to be recorded in the office of the county recorder in each county in which any land of the improvement district is situated.

The assessment and each installment of it shall be and remain a lien on the land in the improvement district in the same manner as and be a part of the annual assessment of the district.

Upon a change or resubdivision upon the assessment book of the district of any parcel of land in an improvement district, the board upon its own initiative or upon a petition of the owner of the parcel so changed or resubdivided, may reapportion the improvement district assessment upon the parcel, and the order of reapportionment shall be recorded in the same manner as the order levying the original assessment.

If the actual cost of the improvements is substantially less than the estimated cost the assessment may be reduced proportionately on each parcel by recomputing it based on actual costs with the percentage and interest provided for in Section 23669 added thereto. The reapportionment or a statement that the assessment on each parcel has been reduced by a designated percentage shall be recorded in the same manner as the order levying the original assessment. Installments of assessments levied on district owned land becoming due while the land is still owned by the district shall be paid by the district. Conveyance of such lands into private ownership shall not release the lien thereon of the assessment and the unpaid installments of it.