Section 26502 Of Article 1. Assessment And Levy By County From California Water Code >> Division 11. >> Part 10. >> Chapter 7. >> Article 1.
26502
. If any land subject to assessment for the purposes of the
district does not appear upon a county assessment roll used as the
basis of assessment for the district, the land omitted shall be
forthwith assessed by the county assessor of the county in which it
is situated upon an order of the board of supervisors making the
assessment, and a description of the property omitted shall be
written in the roll prepared for the district assessments.