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Article 2. Completion Assessments of California Water Code >> Division 11. >> Part 10. >> Chapter 2. >> Article 2.

A district shall by levy of a completion assessment provide for the completion of a plan of works adopted and the acquisition of necessary property, water, and water rights therefor when either:
  (a) The money raised by the sale of authorized bonds is insufficient and additional bonds are not voted for these purposes.
  (b) Bonds voted are unavailable for these purposes and additional bonds are not voted therefor.
A completion assessment shall not be levied until both:
  (a) An estimate of the amount required to complete the plan has been made by the board.
  (b) A proposal for making the levy has been approved by the voters.
Before a completion assessment proposal is submitted to the voters, an order of submission shall be entered in the minutes of the board, stating:
  (a) The amount to be levied.
  (b) The purpose of the levy.
  (c) The day of the election.
Notice of the election shall be given by both:
  (a) Posting notices in three public places in each election precinct in the district for at least 20 days.
  (b) Publication in a newspaper published in the office county, once a week for at least three successive weeks.
The notice of the election shall specify both:
  (a) The day, hours, and polling places in each precinct for holding the election.
  (b) The amount of assessment proposed to be levied.
At the election the ballots shall contain the words "Assessment--Yes" and "Assessment--No" or equivalent words.
The election shall be held and the result determined and declared as nearly as practicable in conformity with the provisions governing general district elections.
If a majority of the votes cast at the election are "Assessment--Yes," the district by its board shall levy an assessment in the amount stated in the order of submission.
If a majority of the votes cast are "Assessment--No," the result of the election shall be entered of record.
No informalities in the conduct of the election shall invalidate the election if fairly conducted.