California Water Code ARTICLE 1 - Assessment Book

• Section 25500.
  As used in this part “land” includes city and town lots and excepts improvements.(Added by Stats. 1943, Ch. 372.)
• Section 25501.
  As used in this part “improvements” includes trees, vines, alfalfa, all growing crops, and all buildings and structures.(Added by Stats. 1943, Ch. 372.)
• Section 25502.
  Annually, between March 1st and June 1st the assessor shall assess all land in his district to the persons owning, claiming, possessing, or controlling it,...
• Section 25503.
  All of the land shall be assessed in accordance with Section 401 of the Revenue and Taxation Code as of 12:01 a.m. on the first...
• Section 25504.
  The assessor shall prepare an assessment book with appropriate headings, in which shall be listed all of the land.(Added by Stats. 1943, Ch. 372.)
• Section 25505.
  The book shall contain:(a) The name of the assessee if known to the assessor, and if the name is not known to the assessor, “unknown owners.”(b) A...
• Section 25506.
  Columns with the headings “Lot” and “Block” or either of them may be provided in the assessment book for the designation of lots and blocks...
• Section 25507.
  Land as to which a partial redemption has been effected shall thereafter be separately described on the assessment book.(Added by Stats. 1943, Ch. 372.)
• Section 25508.
  On or before the first Monday in August in each year the assessor shall complete his assessment book and deliver it to the secretary.(Added by...
• Section 25509.
  Where the assessor possesses a complete, accurate map of any land or where such a complete, accurate map of any land prepared for county purposes...

Last modified: October 22, 2018