Section 8803 Of Article 3. Reapportionment Of Assessments From California Water Code >> Division 5. >> Part 4. >> Chapter 5. >> Article 3.

. When the reapportionment has been made by the board, it shall deposit, in the office of the county treasurer of the county in which the land is situated, a list or lists of the charges assessed against each of the parcels, and the lists, after filing, shall have the same effect as an original assessment.