Article 4. Hearing On Assessment of California Water Code >> Division 13. >> Part 7. >> Chapter 1. >> Article 4.

Within 60 days after the estimate and the assessment book have been filed with the clerk of the board of supervisors, the board of supervisors shall fix a time for a hearing, not less than 22 days and not more than 40 days thereafter, at which the board of supervisors acting as a board of equalization shall meet and hear any objections to the assessments.

The clerk of the board of supervisors shall give notice of the hearing by publication once a week for two consecutive weeks in a newspaper of general circulation published in each affected county, which notice shall state each of the following:
  (a) The time and place of the hearing, which shall be the regular meeting place of the board of supervisors.
  (b) The time and place where the assessment book may be inspected by the public.

The first publication of the notice shall be at least 15 days prior to the date fixed for the hearing.

From the time of calling the hearing and until the hearing is held, the assessment book shall be open to public inspection at the office of the board of supervisors.

At the hearing the board of supervisors, meeting as a board of equalization, shall:
  (a) Hear all objections presented to it regarding the correctness of any assessment.
  (b) Hear all testimony relevant to the objections.
  (c) Continue in session from day to day until all objections and relevant evidence have been heard and acted upon.

After hearing all objections and evidence, the board of supervisors shall:
  (a) Add to or deduct from the valuation assessed to any parcel of land a percent thereof sufficient to raise it or reduce it to its full cash value.
  (b) Fix the full cash value of any land that has not been assessed.
  (c) In the case of lands assessed pursuant to Section 36577, change the assessed value of any parcel so as to reflect the proportional benefit bestowed upon the parcel by the operations of the district.

Any changes or additions ordered by the board of supervisors, acting as a board of equalization, shall be entered in the assessment book in the proper place and the order shall be endorsed on the margin of the entry, signed by the chairman, and attested by the clerk of the board of supervisors.

Before the hearing is closed the assessor shall add the total values as determined by the board of supervisors and determine the gross assessed valuation of all the land and make a statement thereof.

After the statement is completed, the board of supervisors, acting as a board of equalization, shall fix an ad valorem rate of assessment upon each one hundred dollars ($100) in value of the land assessed sufficient to raise the sums specified in the annual estimate.

After fixing the rate of assessment, the board of supervisors shall adjourn as a board of equalization and the hearing is completed.

The orders of the board of supervisors made at the hearing are final and when endorsed on or attached to the assessment book are conclusive evidence that the assessment was made and levied in accordance with the law.

Any person interested in land and aggrieved by a decision of the board of supervisors may, in order to have an assessment or levy thereon corrected, modified, or annulled, institute an action therefor in the superior court of the principal county.