California Water Code 25801 – The annual rate of assessments shall be equal to the sum to be raised …
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The annual rate of assessments shall be equal to the sum to be raised for district purposes divided by 85 per cent of the aggregate equalized assessed value of the land as it appears on the assessment book for the assessment year, the 15 per cent being deducted for anticipated delinquencies.
(Added by Stats. 1943, Ch. 372.)
Terms Used In California Water Code 25801
- land: includes city and town lots and excepts improvements. See California Water Code 25500