Cal. WAT § 12878.37
This is the official text of Cal. WAT § 12878.37, part of California’s Water Code — governs water rights and water resource management.
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Official statutory text
The board of supervisors shall determine a rate of assessment sufficient to cover the amount of the estimate for each area or zone, making reasonable allowance for anticipated delinquencies. If a fraction of a cent occurs in a valuation of one hundred dollars ($100), it shall be taken as a full cent. The assessment shall be computed and entered upon the assessment roll by the auditor.
Status: in_force · Read it on the official government site
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