§ 3458. DISTRICT SITUATED PARTIALLY IN DIFFERENT COUNTIES; CHARGES, WHERE PAID. If a district is situated partly in different counties the charge must be paid into the treasury of the county in which the particular tract may be situated; and provided also, that as to any reclamation district now or hereafter formed where such district shall be, by any act heretofore or hereafter passed, changing county boundaries transferred wholly from one county to another, the board of supervisors of the county to which such district is transferred, shall, from and after such transfer, have and exercise all of the jurisdiction, power and authority over such district theretofore exercised by the board of supervisors of the county wherein such district was originally formed; and the board of supervisors of the county to which such district is transferred and all of the officers of such county and the officers of such district shall thereafter exercise and perform all of the acts required by law to be performed in connection with such district with the same authority and with the same force and effect as though such district had been originally formed and organized within such county. And when such transfer of such district from one county to another is made, as aforesaid, the auditor and treasurer of such county shall be and they hereby are authorized and directed to draw their warrant upon the treasurer of such county within which such distriet was previously situated for all of the funds of such reclamation district in the treasury of such county, and the treasurer of such county shall pay such warrant and said funds shall be so transferred from the county in which said district was previously situated, into the treasury of the county to which said district is transferred; and from and after the date of such transfer of such district to such other county all taxes thereafter collected shall be collected and paid into the treasury of such county to which such district is transferred. And with respect to districts transferred in whole or in part from one county to another by change of county boundaries, the taxes shall thereafter be collected and paid in the same manner and by the same officers as though said district had been originally organized either wholly in the county to which it is transferred or partially in the county where it was organized and partially in the county to which it is transferred. And when by any change of county boundaries now existing or hereafter made by the legislature of this state, any such district is transferred in part to another county than the one within which it was organized, then as to such part of such district so transferred to such other county, the same power and authority with respect thereto shall exist and the same proceedings shall be had and taken as though such district had in the first instance been organized partially in the county in which it was organized and partially in the county to which it is in part transferred, and the same proceedings shall be had and taken in the conduct and management of said district and in the levy and collection of taxes and in all other ways with respect to its conduct and management as though it had been originally organized in the county where it was organized and partially in the county to which it is by such change of county boundaries transferred; and all proceedings, petitions or orders which should have been recorded in such county to which such district is in whole or in part transferred shall be copied and certified by the officer having custody thereof, transferred to and recorded in the county to which such district is transferred in whole or in part. 1. History: Enacted March 12, 1872; amended April 13, 1909, Stats. and Amdts. 1909, p. 860. Forfeiture by foreclosure. The right to purchase school land was forfeited upon the filing of a certified copy of a foreclosure decree against the applicant in the surveyor § 3459. ADDITIONAL ASSESSMENT. If the original assessment is insufficient to provide for the complete reclamation of the lands of the district, or if further assessments are from time to time required to provide for the protection, maintenance and repair of the reclamation works, the trustees may file with the clerk of the board of supervisors of the county in which the district [,] or the greater part thereof, is situated two copies of the plan of reclamation and a statement of the work done or to be done and its estimated cost, and the same proceedings shall be had thereon as provided in section three thousand four hundred fifty-five for an original plan of reclamation. If the reclamation district is located, in whole or in part, within the Sacramento and San Joaquin drainage district, then when said plan shall have been approved by the state board of reclamation, and if a reclamation district is not so situate, then at any time, the trustees of the district shall report to the board of supervisors, and such board must make an order directing the commissioners who made the original assessment, or other commissioners, to be named in such order, to assess the amount of such estimated cost as a charge upon the lands within the district, which assessment must be made and collected in the same manner as the original assessment. History: Enacted March 12, 1872; amendment approved March 30, 1874, Code Amdts. 1873-4, p. 47; February 18, 1903, Stats. and Amdts. 1903, p. 31; May 26, 1917, Stats. and Amdts. 1917, p. 1204; May 16, 1919, Stats. and Amdts. 1919, p. 610. In effect July 22, 1919. ments to section 3460, see, post, § 3460 and note. As to reassessment for additional work, see, post, § 3466% and note. 1. As to construction of section-As amended by act of March 30, 1874, to authorize an assessment to make up deficiency in cost of work done, as well as for work to be done in reclamation of lands of district.Hagar v. Board of Supervisors, 51 Cal. 474, 477; Swamp Land Dist. v. Silver, 98 Cal. 51, 53, 32 Pac. 866. 2. "Without the amendment there would be great force in the argument that after the first assessment was exhausted there could be no additional assessment, except to complete the work of reclamation, or to protect and keep in repair the works already erected."-Hagar v. Board of Supervisors, 51 Cal. 474, 477. 3. Such amendment supersedes by-laws of reclamation district prohibiting trustees from contracting debts in cases of previous assessment, hence latter assessment is not legal or valid.-Hagar v. Board of Supervi sors, 51 Cal. 474, 478; Reclamation Dist. v. Hagar, 66 Cal. 54, 56, 4 Pac. 945. 4. And unless assessment is for work already done, there is no necessity for statement as to what work has been done.Swamp Land Dist. v. Silver, 98 Cal. 51, 53, 32 Pac. 866. 5. original commissioners appointed fail to levy valid assessment, such commissioners being authorized to make necessary assessment. Harris v. Board of Supervisors, 49 Cal. 662, 665. vided for in this section. Same-As to meaning of "work done or to be done and its estimated cost."-The requirement of a statement in the report of the "work done or to be done and its estimated cost" means the work done and unpaid for and not a detailed statement of all work performed under the expended assessment.-Reclamation District v. Diepenbrock, 168 Cal. 577, 143 Pac. 763. 6. The code does not require that the "statement of the work to be done" shall have the certainty and completeness of detail that would be necessary in a contract for the construction of works, but only "a plan showing in some detail and with some degree of certainty the extent and character of the proposed works."-Meyer v. Reclamation District No. 17, 172 Cal. 104, 155 Pac. 635. 7. The statement in the report that 't was necessary that certain sums be expended for rocking and brushing (a covering or revetment of brush held in place by rocks to protect the levee against the washing of waves and currents) is sufficient without giving the thickness of the layer of trush, the size of the rocks to be used, nor the width of the space to be covered.Meyer v. Reclamation District No. 17, 172 Cal. 104, 155 Pac. 635. the 8. Where part of the assessment is to pay for reclamation work already done, a description of such work as will identify it with certainty is enough; and when maps and profiles show the location and height of the old levees, and also the height to which it was proposed to raise them by the new work, the number of cubic yards required therefor, and the top width of the levees when so raised, together with the estimated cost of the work to be done, it is sufficient. Meyer v. Reclamation District No. 17, 172 Cal. 104, 155 Pac. 635. 11. Board of supervisors-Has no power to modify terms of report or statement proNo machinery is provided for notice, hearing of testimony, or findings, such as is usually furnished in instances of the board's exercise of judicial functions, or the employment of its discretion in matters involving questions of disputed fact.-Reclamation Dist. No. 535 V. Clark, 155 Cal. 345, 350, 100 Pac. 1091. 12. Board of trustees-Given power to order repairs, and, as an instance of this power, they may enter into contracts for such work. Having the authority, they can extend the time of the contractors and enter into new agreements for labor and material. This may be a dangerous power, but the legislature has seen fit to confer it upon the trustees. They have a wide discretion, and there is no authority in the supervisors to review it.-Reclamation Dist. No. 535 v. Clark, 155 Cal. 345, 350, 100 Pac. 1091. 13. Including incidental expenses - As well as money for erecting pump and maintaining same does not render assessment invalid. Swamp Land Dist. v. Silver, 98 Cal. 51, 53, 32 Pac. 866. 14. New work-Not included in original plans reported to and approved by the board of supervisors, is to be done under supplemental assessment, and a statement of such new work must be reported to the supervisors, and such statement must be as clear, definite, and specific as is required in the plans and statements of the original work. -Reclamation Dist. No. 17 v. Bonbini, 158 Cal. 197, 110 Pac. 577. 15. Statement that assessment is required "to raise the levees" and repair old work on the levees, the cost therefor being given in one aggregate sum, and "drainage ditches to be dug through the district and pumping plants to be installed," with an estimated aggregate cost therefor, is not sufficient as a statement of the work to be done in application for supplemental assessment.Reclamation Dist. No. 17 v. Bonbini, 158 Cal. 197, 110 Pac. 577. 16. Supplemental assessment — - May provide for new or further work not included in the plans theretofore adopted and approved by the board of supervisors.-Reclamation Dist. No. 17 v. Bonbini, 158 Cal. 197, 110 Pac. 577. § 3460. COMMISSIONERS TO MAKE ASSESSMENT-LIST. [CORRECTION OF MISTAKES IN.] The commissioners appointed by the board of supervisors must make a list of the charges assessed against each tract of land; and if there be any error or mistake in the description of the land, or in the ASSESSMENT-LIST-CORRECTION-CONTENTS. name of the owner, or if any land which should be assessed has been or shall be omitted from the list, or if there is any error or mistake in any other respect, the commissioners may amend or correct the same at any time before the lists shall have been approved by the board of supervisors as hereinafter provided. When any tract of land upon which an assessment or assessments shall have been made shall be subdivided into smaller parcels, the board of trustees of the district shall reapportion the assessment or assessments upon such tract in such manner as will charge each of said smaller parcels with a just proportion of assessment or assessments previously made upon said tract so subdivided. Said board of trustees shall file with the clerk of the board of supervisors of the county a list or lists of the charges assessed against each of said parcels. Said reapportionment shall be approved by the board of supervisors in the manner provided in section three thousand four hundred sixty-two of this code. Said lists after such approval shall be filed with the county treasurer of the county and shall have the same effect as on original assessment. History: Enacted March 12, 1872; amended March 31, 1891, Stats. and Amdts. 1891, p. 286; April 5, 1911, Stats. and Amdts. 1911, p. 643; June 8, 1915, Stats. and Amdts. 1915, p. 1286; May 26, 1917, Stats. and Amdts. 1917, p. 1204. In effect July 27, 1917. CORRECTION OF MISTAKE IN ASSESS- MENT-LIST. 3. Each tract of land"-Does not mean 4. Requirements of section 3461, post-Do 1. Correction of mistakes in description of land. The commissioners may permit a correction, on the trial, of the description of the land designated in the assessment- list as the property of the defendant in order to make the description clearer. The time for amendment is not restricted to the period during which the lists remain in the actual possession of the county treasurer. A correction which merely made the list conform to existing facts creates neither a new assessment nor a new lien.-Reclama- 2. The power which section 473 gives to the court concerning the correction of plead- ings is analogous to that given to the com- missioners by this section, and any correc- tion of the list does not substitute a 3. "Each tract of land"-Does not mean smallest legal subdivision of land, but it is tract as a whole.-Lower Kings River R. Dist. v. McCullah, 124 Cal. 175, 178, 56 Pac. 4. Requirements of section 3461, post- Do not control in correcting errors in as- 5. "Shall have been"-Defined and con- strued. The words "shall have been" in the 1915 and 1917 amendments to the above sec- tion, relate to something which is to be done or perfected after the date of the en- actment of such amendments, and do not apply to or validate reclamation district - § 3461. LIST MUST CONTAIN, WHAT. The list must contain: 1. A description of each tract assessed by legal subdivisions, swamp-land surveys, or other boundaries sufficient to identify the same. [Repealing clause.] All acts and parts of acts in conflict with this act are hereby repealed. History: Enacted March 12, 1872; amended March 30, 1874, Code Amdts. 1873-4, p. 49; March 6, 1905, Stats. and Amdts. 1905, p. 56, April 5, 1911, Stats. and Amdts. 1911, p. 644. In effect immediately. ASSESSMENT-LIST-WHAT MUST CON TAIN. 1. Compliance with section 3456. 2. Description of land by abbreviation. 3. Description by legal subdivision. 4. Description of land-Clerical error in. 5. Dollar sign. 6,7. Failure to assess property under name of owner. 8. "Natural boundaries"-Not to be construed as excluding all artificial boundaries. 9. Oath-Assessment-list showing that commissioners were sworn verbally. 1. Compliance with section 3456, ante, in making assessment need not be stated in assessment-list.-Swamp Land R. Dist. V. Wilcox, 75 Cal. 443, 451, 14 Pac. 843, 17 Id. 241. is 2. Description of land by abbreviations which were uniformly used in list is sufficient. Lower Kings River R. Dist. v. Phillips, 108 Cal. 306, 323, 39 Pac. 630, 41 Id. 335. 3. Description by legal subdivision sufficient without describing it by smallest legal subdivision, and hence, an assessment against eighty acres as east half of southeast quarter was sufficient.-Lower Kings River R. Dist. v. McCullah, 124 Cal. 175, 178, 56 Pac. 887. 4. Description of land-Clerical error in. -Where it is apparent from description itself what real description is, will not render description insufficient.-Lower Kings River R. Dist. v. McCullah, 124 Cal. 175, 179, 56 Pac. 887. 5. Dollar sign. Where under heading of amount charging assessed account, defend ant did not have dollar sign prefixed, but such sign preceded other figures in same column, it will be presumed that all figures in such column relate to dollars without repetition of mark.-Swamp Land R. Dist. v. Wilcox, 75 Cal. 443, 451, 14 Pac. 843, 17 Id. 241. 7. Assessment against wife of owner was void, statute requiring in case owner is unknown it shall be assessed to unknown owner, otherwise it must be assessed to person owning such land, and fact that title was in wife did not change rule, presumption being that it probably was community property.-Gwynn v. Dierssen, 101 Cal. 563, 566, 36 Pac. 103. 8. "Natural boundaries"-Not to be construed as excluding all artificial boundaries or boundaries made by man, but any description which clearly identifies and marks out land is sufficient. Thus, description as bounded on three sides by land belonging to other parties and on other by river, is sufficient.-Swamp Land R. Dist. v. Wilcox, 75 Cal. 443, 450, 14 Pac. 843, 17 Id. 241. § 3462. LIST, HOW AND WHERE FILED. Said lists, when completed, shall be filed with the clerk of the board of supervisors of the county. The board of supervisors shall appoint a time when it will meet for the purpose of hearing objections to said assessment, and notice of such hearing shall be given by publication for two weeks in some newspaper of general circulation published in said county. [Objections to assessment.] At any time before the date of such hearing, any person interested in any land upon which any charge has been assessed may file written objections to such assessment, stating the grounds of such objections, which said statement shall be verified by the affidavit of such person, or some other person who is familiar with the facts. At said hearing the board of supervisors shall hear such evidence as may be offered in support of said. written objection and may modify or amend the said assessment in any particu |