§ 70-24. Validation of district; assessment for fiscal year 1953—1954.

Sec. 24. Notwithstanding Section 54903 of the Government Code, the San Benito County Water Conservation and Flood Control District is validly created for the purposes of assessment and taxation.

For the Fiscal Year 1953—1954, but for no other fiscal year, notwithstanding Section 23 of this act, the assessment and equalization of property for the purpose of zone taxation shall be effected as provided in this section.

Assessments of the district for the Fiscal Year 1953—1954 are liens on the property the same as if they were county taxes, except that the district assessment liens attach as of noon on the day after this act becomes effective.

It is presumed that the assessments of property made by the county assessor and by the State Board of Equalization for county taxation purposes for the Fiscal Year 1953—1954 are the correct assessments for purposes of assessment by the district and the rolls prepared by the county assessor and the State Board of Equalization shall be used for purposes of levying and collecting the taxes for the district. If the ownership or value of any real property changes between noon on the first Monday in March, 1953, and the date on which attaches the lien for assessments of the district for the Fiscal Year 1953—1954, then, on petition of the taxpayer affected to the assessing authority, suitable entry shall be made on the assessment roll, in the manner prescribed by the State Board of Equalization, to indicate such change in the ownership or taxability or value of the property for purposes of assessment by the district.

In equalizing the assessments made by the county assessor, the Board of Supervisors of San Benito County, sitting as the county board of equalization, in addition to its regular equalization duties, shall also, in the same manner and under the same rules, equalize the valuation of land for purposes of assessment by the district in accordance with the requirements of this section and any such changes made by the county board of equalization in the assessment roll shall be entered in the manner prescribed by the State Board of Equalization.

If, for purposes of assessment within the district, a change in the assessment for county taxation purposes is not sought under this section before the end of the period during which such assessment may be equalized, or corrected on a petition for reassessment, such assessment, if valid for county taxation purposes, is conclusively presumed to be the correct assessment for assessment purposes of the district.

The board may prescribe by ordinance any necessary procedure, in accordance with the policy of this act, for the purpose of assessing, equalizing, levying, and collecting taxes within the district for the Fiscal Year 1953—1954. Except as provided in this section, Section 23 of this act is applicable to the assessment and equalization of property for the purpose of assessing and equalizing within the district for the Fiscal Year 1953—1954.

(Stats.1953, c. 1598, p. 3295, § 24.)