8795. Whenever any tract of land upon which an assessment has been
made, including assessments which have been bonded under and pursuant
to the provisions of Part 5 of this division, is subdivided into
smaller parcels, the board shall at any time, after the list has been
certified by the secretary of the board to be correct and deposited
as provided in this chapter, reapportion the assessment or
assessments upon the tract, including assessments or portions thereof
which have become delinquent together with the delinquencies thereon
including penalties and interest.
8796. Assessments and delinquencies on tracts of land which have
become delinquent and which have been sold for delinquency pursuant
to the provisions of this part and of Part 5 of this division, or
either, and which have been subdivided, shall be reapportioned in the
same manner and with the same effect as if the tract had not been so
sold.
8797. Whenever application is made to the board for
reapportionment, the board shall reapportion the assessment upon the
tract or tracts in such manner as in their judgment will charge each
of the smaller tracts with a just proportion of the assessment made
upon the tract so subdivided, and with a just proportion of the
delinquencies.
8798. Before the reapportionment becomes final, the board shall
appoint a time when it will meet for the purpose of hearing
objections to the reapportionment.
8799. Notice of the hearing shall be given by publication for two
weeks in some newspaper of general circulation published in the
county in which the land or some portion thereof is situated.
8800. The notice need not describe the land with particularity, but
it is sufficient to describe the tract or tracts of land subdivided
as a tract or tracts assessed to the owner or owners giving his name
or other names upon the assessment list.
8801. As many tracts may be embraced in one application as
applicant is the owner of, or interested in.
8802. At the time appointed, or such other time to which the
hearing may be postponed, or which may be appointed by the board, the
board shall hear any objections to the reapportionment and shall
approve, modify, or alter the reapportionment in such manner as in
their judgment will charge each of the smaller parcels with a just
proportion of the assessment made upon the tract subdivided and shall
enter an order on its minutes accordingly.
8803. 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.
8804. The filing of the lists shall be conclusive evidence that the
requisite notice has been given, and that all acts required to be
done before the filing of the lists have been duly done and
performed, and the decision of the board is final and conclusive.
8805. The expenses of publication and such other expenses as the
board may order shall be borne and paid by the applicant.
8795. Whenever any tract of land upon which an assessment has been
made, including assessments which have been bonded under and pursuant
to the provisions of Part 5 of this division, is subdivided into
smaller parcels, the board shall at any time, after the list has been
certified by the secretary of the board to be correct and deposited
as provided in this chapter, reapportion the assessment or
assessments upon the tract, including assessments or portions thereof
which have become delinquent together with the delinquencies thereon
including penalties and interest.
8796. Assessments and delinquencies on tracts of land which have
become delinquent and which have been sold for delinquency pursuant
to the provisions of this part and of Part 5 of this division, or
either, and which have been subdivided, shall be reapportioned in the
same manner and with the same effect as if the tract had not been so
sold.
8797. Whenever application is made to the board for
reapportionment, the board shall reapportion the assessment upon the
tract or tracts in such manner as in their judgment will charge each
of the smaller tracts with a just proportion of the assessment made
upon the tract so subdivided, and with a just proportion of the
delinquencies.
8798. Before the reapportionment becomes final, the board shall
appoint a time when it will meet for the purpose of hearing
objections to the reapportionment.
8799. Notice of the hearing shall be given by publication for two
weeks in some newspaper of general circulation published in the
county in which the land or some portion thereof is situated.
8800. The notice need not describe the land with particularity, but
it is sufficient to describe the tract or tracts of land subdivided
as a tract or tracts assessed to the owner or owners giving his name
or other names upon the assessment list.
8801. As many tracts may be embraced in one application as
applicant is the owner of, or interested in.
8802. At the time appointed, or such other time to which the
hearing may be postponed, or which may be appointed by the board, the
board shall hear any objections to the reapportionment and shall
approve, modify, or alter the reapportionment in such manner as in
their judgment will charge each of the smaller parcels with a just
proportion of the assessment made upon the tract subdivided and shall
enter an order on its minutes accordingly.
8803. 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.
8804. The filing of the lists shall be conclusive evidence that the
requisite notice has been given, and that all acts required to be
done before the filing of the lists have been duly done and
performed, and the decision of the board is final and conclusive.
8805. The expenses of publication and such other expenses as the
board may order shall be borne and paid by the applicant.
8795. Whenever any tract of land upon which an assessment has been
made, including assessments which have been bonded under and pursuant
to the provisions of Part 5 of this division, is subdivided into
smaller parcels, the board shall at any time, after the list has been
certified by the secretary of the board to be correct and deposited
as provided in this chapter, reapportion the assessment or
assessments upon the tract, including assessments or portions thereof
which have become delinquent together with the delinquencies thereon
including penalties and interest.
8796. Assessments and delinquencies on tracts of land which have
become delinquent and which have been sold for delinquency pursuant
to the provisions of this part and of Part 5 of this division, or
either, and which have been subdivided, shall be reapportioned in the
same manner and with the same effect as if the tract had not been so
sold.
8797. Whenever application is made to the board for
reapportionment, the board shall reapportion the assessment upon the
tract or tracts in such manner as in their judgment will charge each
of the smaller tracts with a just proportion of the assessment made
upon the tract so subdivided, and with a just proportion of the
delinquencies.
8798. Before the reapportionment becomes final, the board shall
appoint a time when it will meet for the purpose of hearing
objections to the reapportionment.
8799. Notice of the hearing shall be given by publication for two
weeks in some newspaper of general circulation published in the
county in which the land or some portion thereof is situated.
8800. The notice need not describe the land with particularity, but
it is sufficient to describe the tract or tracts of land subdivided
as a tract or tracts assessed to the owner or owners giving his name
or other names upon the assessment list.
8801. As many tracts may be embraced in one application as
applicant is the owner of, or interested in.
8802. At the time appointed, or such other time to which the
hearing may be postponed, or which may be appointed by the board, the
board shall hear any objections to the reapportionment and shall
approve, modify, or alter the reapportionment in such manner as in
their judgment will charge each of the smaller parcels with a just
proportion of the assessment made upon the tract subdivided and shall
enter an order on its minutes accordingly.
8803. 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.
8804. The filing of the lists shall be conclusive evidence that the
requisite notice has been given, and that all acts required to be
done before the filing of the lists have been duly done and
performed, and the decision of the board is final and conclusive.
8805. The expenses of publication and such other expenses as the
board may order shall be borne and paid by the applicant.
