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Article 1. Report And Hearing of California Water Code >> Division 14. >> Part 9. >> Chapter 7. >> Article 1.

"Supplementary assessment" as used in this chapter means an assessment, in addition to the original assessment, for the purpose of raising an additional sum for the operation of the district works or for the conduct and management of the district or its works.
Whenever after completion of the works of a district in whole or in part it becomes necessary in the opinion of its board to raise any sum for the operation of its works or for the conduct and management of the district or its works, the board shall prepare and adopt a report showing all the following:
  (a) The stage to which the works have been completed and paid for.
  (b) The sums that will be required for the operation of the works or for the conduct or management of the district or its works.
  (c) Any plans and specifications for any work to be done.
  (d) An estimate of the aggregate cost of the proposed work.
The board shall file with the secretary a copy of the report and the plans and specifications, and a notice of the filing of the report stating all the following:
  (a) The purpose of the report.
  (b) Where the report may be inspected by any person interested.
  (c) The time within which protests against the adoption of the report and the levying of any assesment thereunder may be filed.
  (d) The time and place when a hearing on any protests will be had.
The hearings shall be public, and held at the ordinary place of business of the board.
At the hearing all protestants shall be permitted to appear in person or by attorney and present their objections to the report.
At the conclusion of the hearing, the board may either:
  (a) Adopt the report.
  (b) Modify the report.
  (c) Cause a new report to be made to be again set for hearing as in the first instance.
  (d) Abandon, either in whole or in part, the levying of any assessment pursuant to the report.
  (e) Determine that the assessment is necessary and make an order of supplementary assessment.