The board shall levy an amendatory assessment in the manner provided for original assessments in Chapter 2 of this part if the original assessment was one levied pursuant to Chapter 2 of this part and any of the following occur:

1. (a) Any land within the district is omitted from any assessment roll.
2. (b) Land appears in the assessment roll but is neither assessed nor stated not to be assessed.

3. (c) A final judgment of a court of competent jurisdiction has held that any assessment is invalid as to any part of the land assessed.

   This amendatory assessment shall be based upon a determination, as nearly as may be, of the amount the original assessment upon the land would have been except for the omission or invalidity.