Water Code

Part 18 of 51 · provisions 3,401–3,600

This section says the act is called the Water Code.

Jurisdiction: United States — California
Instrument: Code
Citation: WAT
Version: Undated source snapshot
Language: en
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Local custom is only one factor in judging the reasonableness of a water use, method of use, or diversion; it cannot by itself decide the issue. This section says the coordinated state water conservation, development, and utilization plan is called the “State Water Plan.” The American River Development is included in the State Water Plan. The State may not issue a water appropriation permit for a project that would flood any part of Gold Discovery Site State Park at Coloma unless the issuance is specifically authorized by law. This section gives the Georgetown Divide Public Utility District rights to pursue a federal permit and license, limits water-rights filings and permits for certain South Fork of the American River projects for set periods, and requires some applicants to evaluate alternatives or replace lost uses.

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Provisions of Water Code

Showing 200 of 10,024

25502.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 1. Assessment [25500 - 25559] ( Chapter 1 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Assessment Book [25500 - 25509] ( Article 1 added by Stats. 1943, Ch. 372. )
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Each year, between March 1 and June 1, the assessor must assess all land in the district to the people who own, claim, possess, or control it, unless the required funds are raised by some other method.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 1. Assessment [25500 - 25559] ( Chapter 1 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Assessment Book [25500 - 25509] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 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, except that if all funds required to be raised are raised other than by assessment, no assessment need be levied and no assessment roll need be prepared or equalized. (Amended by Stats. 1967, Ch. 818.)
25503.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 1. Assessment [25500 - 25559] ( Chapter 1 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Assessment Book [25500 - 25509] ( Article 1 added by Stats. 1943, Ch. 372. )
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All land must be assessed under Section 401 of the Revenue and Taxation Code at 12:01 a.m. on March 1 of that year.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 1. Assessment [25500 - 25559] ( Chapter 1 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Assessment Book [25500 - 25509] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 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 day of March of that year. (Amended by Stats. 1967, Ch. 818.)
25504.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 1. Assessment [25500 - 25559] ( Chapter 1 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Assessment Book [25500 - 25509] ( Article 1 added by Stats. 1943, Ch. 372. )
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The assessor must prepare an assessment book with appropriate headings and list all land in it.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 1. Assessment [25500 - 25559] ( Chapter 1 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Assessment Book [25500 - 25509] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 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.)
25505.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 1. Assessment [25500 - 25559] ( Chapter 1 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Assessment Book [25500 - 25509] ( Article 1 added by Stats. 1943, Ch. 372. )
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The assessment book must include specified details about each parcel, its assessed value, and any special assessment information.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 1. Assessment [25500 - 25559] ( Chapter 1 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Assessment Book [25500 - 25509] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 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 description of the land sufficient to identify it. (c) An estimate of the number of acres except in the case of city or town lots. (d) The cash value of the land. (e) A separate designation and description of any land subject to a different rate of assessment from other land. (f) A column for showing the changed valuations after equalization. (g) Any other things required by the board. (Added by Stats. 1943, Ch. 372.)
25506.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 1. Assessment [25500 - 25559] ( Chapter 1 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Assessment Book [25500 - 25509] ( Article 1 added by Stats. 1943, Ch. 372. )
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The assessment book may include “Lot” and “Block” columns.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 1. Assessment [25500 - 25559] ( Chapter 1 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Assessment Book [25500 - 25509] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 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 or either of them in any city, town, or recorded subdivision. (Added by Stats. 1943, Ch. 372.)
25507.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 1. Assessment [25500 - 25559] ( Chapter 1 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Assessment Book [25500 - 25509] ( Article 1 added by Stats. 1943, Ch. 372. )
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Land with a partial redemption must thereafter be separately described in the assessment book.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 1. Assessment [25500 - 25559] ( Chapter 1 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Assessment Book [25500 - 25509] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 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.)
25508.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 1. Assessment [25500 - 25559] ( Chapter 1 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Assessment Book [25500 - 25509] ( Article 1 added by Stats. 1943, Ch. 372. )
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Each year, the assessor must complete the assessment book and deliver it to the secretary by the first Monday in August.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 1. Assessment [25500 - 25559] ( Chapter 1 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Assessment Book [25500 - 25509] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 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 Stats. 1943, Ch. 372.)
25509.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 1. Assessment [25500 - 25559] ( Chapter 1 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Assessment Book [25500 - 25509] ( Article 1 added by Stats. 1943, Ch. 372. )
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The assessor may number, letter, renumber, or reletter parcels using a complete, accurate map, and any such assessment map must be publicly displayed in the assessor’s office.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 1. Assessment [25500 - 25559] ( Chapter 1 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Assessment Book [25500 - 25509] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 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 pursuant to Section 325 or 327 of the Revenue and Taxation Code is possessed by the assessor, he may number or letter the parcels or adopt the parcel numbers or letters used by the county assessor, and may renumber or reletter the parcels or prepare new map pages for any portion of such map to show combinations or divisions of parcels. Upon the board approving such maps and the manner of numbering and lettering the parcels, the parcel numbers and letters may be used in lieu of other description of the land involved in the assessment book, equalization of the assessments, assessment bills, if any, receipts for payment of assessments, published lists of delinquencies, certificates of sale, and in all other assessment proceedings and documents; except that land shall not be described in collector’s deeds or other deeds by reference to any such map unless such map has been filed for record in the office of the county recorder of the county in which such land is located. Any such map used for assessment purposes, or a copy thereof, shall at all times be publicly displayed in the office of the assessor. (Added by Stats. 1959, Ch. 875.)
2551.
## Water Code - WAT ## DIVISION 2. WATER [1000 - 5951] ( Division 2 enacted by Stats. 1943, Ch. 368. ) ## PART 3. DETERMINATION OF WATER RIGHTS [2000 - 2900] ( Part 3 enacted by Stats. 1943, Ch. 368. ) ## CHAPTER 3. Statutory Adjudications [2500 - 2868] ( Chapter 3 enacted by Stats. 1943, Ch. 368. ) ## ARTICLE 3. Investigation of Stream System [2550 - 2556] ( Article 3 repealed and added by Stats. 1976, Ch. 545. )
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The board’s representatives must investigate water use during stream-system investigations, and claimants must attend the detailed field investigation sometime, either personally or through an authorized agent.

## Water Code - WAT ## DIVISION 2. WATER [1000 - 5951] ( Division 2 enacted by Stats. 1943, Ch. 368. ) ## PART 3. DETERMINATION OF WATER RIGHTS [2000 - 2900] ( Part 3 enacted by Stats. 1943, Ch. 368. ) ## CHAPTER 3. Statutory Adjudications [2500 - 2868] ( Chapter 3 enacted by Stats. 1943, Ch. 368. ) ## ARTICLE 3. Investigation of Stream System [2550 - 2556] ( Article 3 repealed and added by Stats. 1976, Ch. 545. ) ## 2551. (a) During the investigation of the stream system, the representatives of the board shall investigate in detail the use of water by each person who has given notice of intent to file a proof of claim, and shall determine the acreage under irrigation or otherwise define the place of use and purpose of use, determine the location and capacity of the person’s diversion works and conduits conveying water from the stream system, and the amount of water diverted and reasonably required to satisfy the uses being made. (b) In conducting investigations under this article, the board shall consider all pertinent information, including, but not limited to, information provided under Sections 1840 and 1841. (c) Representatives of the board may conduct a field investigation of a person’s water use after giving 30 days’ notice in writing to the person subject to the investigation, or at the request of that person as part of the investigation of the stream system. It shall be the duty of each claimant to be present at some time during the detailed field investigation either in person or by an agent who is authorized to sign the proof of claim. (Amended by Stats. 2025, Ch. 422, Sec. 2. (SB 697) Effective January 1, 2026.)
2552.
## Water Code - WAT ## DIVISION 2. WATER [1000 - 5951] ( Division 2 enacted by Stats. 1943, Ch. 368. ) ## PART 3. DETERMINATION OF WATER RIGHTS [2000 - 2900] ( Part 3 enacted by Stats. 1943, Ch. 368. ) ## CHAPTER 3. Statutory Adjudications [2500 - 2868] ( Chapter 3 enacted by Stats. 1943, Ch. 368. ) ## ARTICLE 3. Investigation of Stream System [2550 - 2556] ( Article 3 repealed and added by Stats. 1976, Ch. 545. )
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Each claimant must give the board’s representatives all pertinent information about the claimant’s water use and the basis of the water right.

## Water Code - WAT ## DIVISION 2. WATER [1000 - 5951] ( Division 2 enacted by Stats. 1943, Ch. 368. ) ## PART 3. DETERMINATION OF WATER RIGHTS [2000 - 2900] ( Part 3 enacted by Stats. 1943, Ch. 368. ) ## CHAPTER 3. Statutory Adjudications [2500 - 2868] ( Chapter 3 enacted by Stats. 1943, Ch. 368. ) ## ARTICLE 3. Investigation of Stream System [2550 - 2556] ( Article 3 repealed and added by Stats. 1976, Ch. 545. ) ## 2552. Each claimant shall provide to the representatives of the board all pertinent information on the extent and nature of the claimant’s water use and basis of water right, so as to expedite the investigation and facilitate the completion of the proof of claim. (Amended by Stats. 2025, Ch. 422, Sec. 3. (SB 697) Effective January 1, 2026.)
25525.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 1. Assessment [25500 - 25559] ( Chapter 1 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Land Escaping Assessment [25525 - 25528] ( Article 2 added by Stats. 1943, Ch. 372. )
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If land escaped assessment, the assessor must enter it in the assessment book and value it as proper for the escaped year, in addition to the current assessment.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 1. Assessment [25500 - 25559] ( Chapter 1 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Land Escaping Assessment [25525 - 25528] ( Article 2 added by Stats. 1943, Ch. 372. ) ## 25525. Any land which should have been assessed escaping the payment of any assessment for any reason shall in addition to its current assessment be entered in the assessment book by the assessor at the valuation which he deems proper for the year of the escaped assessment. (Added by Stats. 1943, Ch. 372.)
25526.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 1. Assessment [25500 - 25559] ( Chapter 1 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Land Escaping Assessment [25525 - 25528] ( Article 2 added by Stats. 1943, Ch. 372. )
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Additional assessments on land that escaped payment must be equalized under the same rules used for current assessments.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 1. Assessment [25500 - 25559] ( Chapter 1 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Land Escaping Assessment [25525 - 25528] ( Article 2 added by Stats. 1943, Ch. 372. ) ## 25526. The additional assessments on land escaping the payment of an assessment shall be equalized as provided in this part for current assessments. (Added by Stats. 1943, Ch. 372.)
25527.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 1. Assessment [25500 - 25559] ( Chapter 1 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Land Escaping Assessment [25525 - 25528] ( Article 2 added by Stats. 1943, Ch. 372. )
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The district board must levy an additional assessment on land that escaped payment of an assessment.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 1. Assessment [25500 - 25559] ( Chapter 1 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Land Escaping Assessment [25525 - 25528] ( Article 2 added by Stats. 1943, Ch. 372. ) ## 25527. At the time of levying the current assessment the district by its board shall levy on land escaping the payment of an assessment an additional assessment at the rate fixed in the year of the escaped assessment. If no rate was legally fixed in that year, the district shall levy an assessment on the land at the rate which should have been computed in that year to raise the amount of money then required by the district. (Added by Stats. 1943, Ch. 372.)
25528.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 1. Assessment [25500 - 25559] ( Chapter 1 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Land Escaping Assessment [25525 - 25528] ( Article 2 added by Stats. 1943, Ch. 372. )
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Additional assessments are payable when the current assessment is payable, and unpaid amounts face the same penalties and collection proceedings.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 1. Assessment [25500 - 25559] ( Chapter 1 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Land Escaping Assessment [25525 - 25528] ( Article 2 added by Stats. 1943, Ch. 372. ) ## 25528. The additional assessments shall be payable at the same times as the current assessment, and if not paid, shall be subject to like penalties and proceedings to enforce collection. (Added by Stats. 1943, Ch. 372.)
2553.
## Water Code - WAT ## DIVISION 2. WATER [1000 - 5951] ( Division 2 enacted by Stats. 1943, Ch. 368. ) ## PART 3. DETERMINATION OF WATER RIGHTS [2000 - 2900] ( Part 3 enacted by Stats. 1943, Ch. 368. ) ## CHAPTER 3. Statutory Adjudications [2500 - 2868] ( Chapter 3 enacted by Stats. 1943, Ch. 368. ) ## ARTICLE 3. Investigation of Stream System [2550 - 2556] ( Article 3 repealed and added by Stats. 1976, Ch. 545. )
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After the water-use investigation ends, the claimant or the claimant’s representative must be sent a blank proof-of-claim form and the board representatives’ factual determinations by registered mail.

## Water Code - WAT ## DIVISION 2. WATER [1000 - 5951] ( Division 2 enacted by Stats. 1943, Ch. 368. ) ## PART 3. DETERMINATION OF WATER RIGHTS [2000 - 2900] ( Part 3 enacted by Stats. 1943, Ch. 368. ) ## CHAPTER 3. Statutory Adjudications [2500 - 2868] ( Chapter 3 enacted by Stats. 1943, Ch. 368. ) ## ARTICLE 3. Investigation of Stream System [2550 - 2556] ( Article 3 repealed and added by Stats. 1976, Ch. 545. ) ## 2553. Immediately upon conclusion of the investigation of water use, the claimant or the claimant’s representative shall be provided, by registered mail, a blank form of proof of claim and a copy of the factual determinations of the representatives of the board for use in preparing the proof of claim. (Amended by Stats. 2025, Ch. 422, Sec. 4. (SB 697) Effective January 1, 2026.)
2554.
## Water Code - WAT ## DIVISION 2. WATER [1000 - 5951] ( Division 2 enacted by Stats. 1943, Ch. 368. ) ## PART 3. DETERMINATION OF WATER RIGHTS [2000 - 2900] ( Part 3 enacted by Stats. 1943, Ch. 368. ) ## CHAPTER 3. Statutory Adjudications [2500 - 2868] ( Chapter 3 enacted by Stats. 1943, Ch. 368. ) ## ARTICLE 3. Investigation of Stream System [2550 - 2556] ( Article 3 repealed and added by Stats. 1976, Ch. 545. )
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The board must investigate in detail the projects of water users known to it who have not filed a notice of intent to file proof of claim.

## Water Code - WAT ## DIVISION 2. WATER [1000 - 5951] ( Division 2 enacted by Stats. 1943, Ch. 368. ) ## PART 3. DETERMINATION OF WATER RIGHTS [2000 - 2900] ( Part 3 enacted by Stats. 1943, Ch. 368. ) ## CHAPTER 3. Statutory Adjudications [2500 - 2868] ( Chapter 3 enacted by Stats. 1943, Ch. 368. ) ## ARTICLE 3. Investigation of Stream System [2550 - 2556] ( Article 3 repealed and added by Stats. 1976, Ch. 545. ) ## 2554. During the investigation of the stream system, the board shall investigate in detail the projects of all water users known to the board who have not filed a notice of intent to file proof of claim. The investigations may include a field investigation in accordance with Section 2551, except that the water users need not be notified in advance of the investigation and, if not notified, are not required to be present during the field investigation. (Amended by Stats. 2025, Ch. 422, Sec. 5. (SB 697) Effective January 1, 2026.)
2555.
## Water Code - WAT ## DIVISION 2. WATER [1000 - 5951] ( Division 2 enacted by Stats. 1943, Ch. 368. ) ## PART 3. DETERMINATION OF WATER RIGHTS [2000 - 2900] ( Part 3 enacted by Stats. 1943, Ch. 368. ) ## CHAPTER 3. Statutory Adjudications [2500 - 2868] ( Chapter 3 enacted by Stats. 1943, Ch. 368. ) ## ARTICLE 3. Investigation of Stream System [2550 - 2556] ( Article 3 repealed and added by Stats. 1976, Ch. 545. )
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Water users who did not file a notice of intent are entitled to receive the board representative’s factual determinations and a blank proof-of-claim form, and may file a proof of claim after the project investigation is completed.

## Water Code - WAT ## DIVISION 2. WATER [1000 - 5951] ( Division 2 enacted by Stats. 1943, Ch. 368. ) ## PART 3. DETERMINATION OF WATER RIGHTS [2000 - 2900] ( Part 3 enacted by Stats. 1943, Ch. 368. ) ## CHAPTER 3. Statutory Adjudications [2500 - 2868] ( Chapter 3 enacted by Stats. 1943, Ch. 368. ) ## ARTICLE 3. Investigation of Stream System [2550 - 2556] ( Article 3 repealed and added by Stats. 1976, Ch. 545. ) ## 2555. Water users who do not file notice of intent shall, insofar as they are known, be supplied a copy of the factual determinations of the representative of the board and a blank form of proof of claim and shall be allowed to file proof of claim after completion of the detailed investigation of their project by the representatives of the board on the same basis as persons who were present and who filed timely notices of intent. (Amended by Stats. 2025, Ch. 422, Sec. 6. (SB 697) Effective January 1, 2026.)
25550.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 1. Assessment [25500 - 25559] ( Chapter 1 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Equalization [25550 - 25559] ( Article 3 added by Stats. 1943, Ch. 372. )
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After receiving the assessment book from the assessor, the secretary must immediately notify others that it was received and state when the board will meet to equalize assessments.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 1. Assessment [25500 - 25559] ( Chapter 1 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Equalization [25550 - 25559] ( Article 3 added by Stats. 1943, Ch. 372. ) ## 25550. Upon receiving the assessment book from the assessor the secretary shall immediately give notice of its receipt and of the time, fixed by the board, when the board acting as a board of equalization will meet to equalize assessments. (Added by Stats. 1943, Ch. 372.)
25551.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 1. Assessment [25500 - 25559] ( Chapter 1 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Equalization [25550 - 25559] ( Article 3 added by Stats. 1943, Ch. 372. )
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The required notice must be published at least twice in a newspaper in each affected county, and also in the office county if that county is not affected.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 1. Assessment [25500 - 25559] ( Chapter 1 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Equalization [25550 - 25559] ( Article 3 added by Stats. 1943, Ch. 372. ) ## 25551. The notice shall be given by publication at least twice in a newspaper published in each affected county and if the office county is not an affected county, also in a newspaper published in the office county. (Added by Stats. 1943, Ch. 372.)
25552.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 1. Assessment [25500 - 25559] ( Chapter 1 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Equalization [25550 - 25559] ( Article 3 added by Stats. 1943, Ch. 372. )
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The notice must be published 20 to 30 days before the first board of equalization meeting.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 1. Assessment [25500 - 25559] ( Chapter 1 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Equalization [25550 - 25559] ( Article 3 added by Stats. 1943, Ch. 372. ) ## 25552. The notice shall be first published at least 20 days and not more than 30 days before the time fixed for the first meeting of the board as a board of equalization. (Added by Stats. 1943, Ch. 372.)
25553.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 1. Assessment [25500 - 25559] ( Chapter 1 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Equalization [25550 - 25559] ( Article 3 added by Stats. 1943, Ch. 372. )
Verify source ↗

Missing the equalization notice in a county other than the office county does not invalidate an assessment on land in a county where notice was published.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 1. Assessment [25500 - 25559] ( Chapter 1 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Equalization [25550 - 25559] ( Article 3 added by Stats. 1943, Ch. 372. ) ## 25553. Failure to publish the equalization notice in any county other than the office county shall not affect the validity of any assessment on land in a county in which notice was published. (Added by Stats. 1943, Ch. 372.)
25554.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 1. Assessment [25500 - 25559] ( Chapter 1 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Equalization [25550 - 25559] ( Article 3 added by Stats. 1943, Ch. 372. )
Verify source ↗

Until equalization is finished, the assessment book must stay in the district office in the secretary’s possession and be available for inspection by interested persons.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 1. Assessment [25500 - 25559] ( Chapter 1 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Equalization [25550 - 25559] ( Article 3 added by Stats. 1943, Ch. 372. ) ## 25554. Until the equalization is finished, the assessment book shall remain in the district office in the possession of the secretary for the inspection of all persons interested. (Added by Stats. 1943, Ch. 372.)
25555.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 1. Assessment [25500 - 25559] ( Chapter 1 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Equalization [25550 - 25559] ( Article 3 added by Stats. 1943, Ch. 372. )
Verify source ↗

The board must meet as a board of equalization on the day named in the notice and decide objections about valuation, acreage, or other assessment matters.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 1. Assessment [25500 - 25559] ( Chapter 1 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Equalization [25550 - 25559] ( Article 3 added by Stats. 1943, Ch. 372. ) ## 25555. On the day specified in the notice of equalization, the board shall meet as a board of equalization to hear and determine objections to the valuation, acreage, or any matter pertaining to the assessment coming before it. (Added by Stats. 1943, Ch. 372.)
25556.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 1. Assessment [25500 - 25559] ( Chapter 1 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Equalization [25550 - 25559] ( Article 3 added by Stats. 1943, Ch. 372. )
Verify source ↗

The board of equalization may stay in session as long as needed, but no more than 10 days, not counting Sundays.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 1. Assessment [25500 - 25559] ( Chapter 1 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Equalization [25550 - 25559] ( Article 3 added by Stats. 1943, Ch. 372. ) ## 25556. The board acting as a board of equalization shall continue in session from time to time as long as may be necessary but not to exceed 10 days exclusive of Sundays. (Added by Stats. 1943, Ch. 372.)
25557.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 1. Assessment [25500 - 25559] ( Chapter 1 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Equalization [25550 - 25559] ( Article 3 added by Stats. 1943, Ch. 372. )
Verify source ↗

The board, when acting as a board of equalization, must order any assessment changes it considers just.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 1. Assessment [25500 - 25559] ( Chapter 1 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Equalization [25550 - 25559] ( Article 3 added by Stats. 1943, Ch. 372. ) ## 25557. The board acting as a board of equalization shall order any changes in the assessment that it deems just. (Added by Stats. 1943, Ch. 372.)
25558.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 1. Assessment [25500 - 25559] ( Chapter 1 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Equalization [25550 - 25559] ( Article 3 added by Stats. 1943, Ch. 372. )
Verify source ↗

The secretary must attend the equalization proceedings and make all changes ordered in the assessment book.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 1. Assessment [25500 - 25559] ( Chapter 1 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Equalization [25550 - 25559] ( Article 3 added by Stats. 1943, Ch. 372. ) ## 25558. The secretary shall be present during the equalization proceedings and shall make all changes ordered in the assessment book. (Added by Stats. 1943, Ch. 372.)
25559.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 1. Assessment [25500 - 25559] ( Chapter 1 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Equalization [25550 - 25559] ( Article 3 added by Stats. 1943, Ch. 372. )
Verify source ↗

Within 10 days after the close of the equalization session, the secretary must add the total values and determine the gross assessed valuation of the lands after final equalization by the board.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 1. Assessment [25500 - 25559] ( Chapter 1 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Equalization [25550 - 25559] ( Article 3 added by Stats. 1943, Ch. 372. ) ## 25559. Within 10 days after the close of the equalization session the secretary shall add the total values and determine the gross assessed valuation of the lands after final equalization by the board. (Added by Stats. 1943, Ch. 372.)
2556.
## Water Code - WAT ## DIVISION 2. WATER [1000 - 5951] ( Division 2 enacted by Stats. 1943, Ch. 368. ) ## PART 3. DETERMINATION OF WATER RIGHTS [2000 - 2900] ( Part 3 enacted by Stats. 1943, Ch. 368. ) ## CHAPTER 3. Statutory Adjudications [2500 - 2868] ( Chapter 3 enacted by Stats. 1943, Ch. 368. ) ## ARTICLE 3. Investigation of Stream System [2550 - 2556] ( Article 3 repealed and added by Stats. 1976, Ch. 545. )
Verify source ↗

The board may require certain water users or claimants to submit reports, must explain and support its request in writing, and may inspect property or get an inspection warrant. Recipients of an information order must respond within 75 days and may request more time for good cause.

## Water Code - WAT ## DIVISION 2. WATER [1000 - 5951] ( Division 2 enacted by Stats. 1943, Ch. 368. ) ## PART 3. DETERMINATION OF WATER RIGHTS [2000 - 2900] ( Part 3 enacted by Stats. 1943, Ch. 368. ) ## CHAPTER 3. Statutory Adjudications [2500 - 2868] ( Chapter 3 enacted by Stats. 1943, Ch. 368. ) ## ARTICLE 3. Investigation of Stream System [2550 - 2556] ( Article 3 repealed and added by Stats. 1976, Ch. 545. ) ## 2556. (a) In conducting an investigation pursuant to this chapter, if the board determines in writing that the information provided by the person pursuant to Sections 1840 and 1841 and any regulations adopted by the board pursuant to those sections is inadequate for the board’s investigation, the board may issue an information order to any person or entity that diverts or uses water or claims a water right to prepare and submit to the board any technical or monitoring program reports related to that diversion or use, or to submit any report of the basis for that claimed water right, as the board may specify. (b) The burden of preparing the report, including costs, shall bear a reasonable relationship to the need for the requested information and the benefits to be obtained from the board receiving that information. In making a request, the board shall do both of the following: (1) Provide the person to whom the request is directed with a written explanation with regard to the need for the information. (2) Identify the evidence that supports requiring that person to provide the information. (c) If the preparation of individual reports would result in a duplication of effort, the board may order any person or entity subject to the order to pay a reasonable share of the cost of preparing reports. (d) In conducting an investigation pursuant to this chapter, the board may inspect property or facilities where water is claimed to be used, diverted, or conveyed. The board is authorized to obtain an inspection warrant pursuant to the procedure set forth in Title 13 (commencing with Section 1822.50) of Part 3 of the Code of Civil Procedure for purposes of an inspection pursuant to this subdivision. (e) A person or entity who receives an information order shall respond within 75 days of the date of the information order. An information order issued pursuant to this section may include a requirement that the recipient update the information annually while an adjudication is pending. A recipient of an order may request from the board an extension of time to respond to the information order for good cause shown, which request shall not be unreasonably denied. (Added by Stats. 2025, Ch. 422, Sec. 7. (SB 697) Effective January 1, 2026.)
25650.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 2. Levy [25650 - 25725] ( Chapter 2 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Amount of Assessments Generally [25650 - 25656] ( Article 1 added by Stats. 1943, Ch. 372. )
Verify source ↗

Each district must levy an annual assessment on land in the district within 15 days after its board of equalization session ends.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 2. Levy [25650 - 25725] ( Chapter 2 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Amount of Assessments Generally [25650 - 25656] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 25650. Each district by its board each year within 15 days after the close of its session as a board of equalization shall levy an annual assessment upon the land within the district in an amount sufficient to raise all of the following: (a) Interest due or that will become due on all outstanding bonds of the district and interest which the board believes will become due on district bonds authorized but not sold, all respectively before the close of the next ensuing calendar year. (b) Principal of all bonds of the district that have matured or that will mature before the close of the next ensuing calendar year. To the extent that provision is otherwise made as permitted by law for the payment of bond principal and interest, levies for principal and interest pursuant to this section need not be made. (Added by Stats. 1943, Ch. 372.)
25651.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 2. Levy [25650 - 25725] ( Chapter 2 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Amount of Assessments Generally [25650 - 25656] ( Article 1 added by Stats. 1943, Ch. 372. )
Verify source ↗

An annual assessment must include the amount needed for refunding-bond interest or redemption, and for sinking-fund payments when the refunding proceedings require them.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 2. Levy [25650 - 25725] ( Chapter 2 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Amount of Assessments Generally [25650 - 25656] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 25651. (a) If a refunding bond plan or modification of it provides for the raising of a fixed amount each year to be applied to the payment of interest on or redemption of refunding bonds in the manner provided in the refunding plan or modification of it, the annual assessment shall include a levy in the amount required to be raised by assessment in that year pursuant to the plan or modification of it. (b) If the proceedings in connection with the issuance of refunding bonds or modification of them provides for the raising of an amount to be paid annually into a sinking fund to pay the principal or interest of the refunding bonds, the annual assessment shall include a levy in an amount sufficient to provide the sinking fund payments for the current year. The amount required to be raised for the sinking fund shall be reduced by the amount of surplus funds from other sources in the sinking fund in excess of the amount required to be therein at the time of levying the current annual assessment. (Added by Stats. 1943, Ch. 372.)
25652.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 2. Levy [25650 - 25725] ( Chapter 2 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Amount of Assessments Generally [25650 - 25656] ( Article 1 added by Stats. 1943, Ch. 372. )
Verify source ↗

The annual assessment must include enough of a levy to pay certain district debts and expenses due before the end of the next calendar year.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 2. Levy [25650 - 25725] ( Chapter 2 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Amount of Assessments Generally [25650 - 25656] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 25652. The annual assessment shall also include a levy sufficient to pay all of the following: (a) Sums due or that will become due from the district before the close of the next ensuing calendar year on account of rentals or charges for property acquired by the district under lease or contract. (b) Sums due or that will become due from the district before the close of the next ensuing calendar year on account of contracts for power or fuel for the pumping of water for irrigation within the district, the payment of the cost of which power or fuel has not been provided for in any other manner. (c) All outstanding warrants of the district due or to become due before the close of the next ensuing calendar year. (d) All obligations of the district which have been reduced to judgment. (Added by Stats. 1943, Ch. 372.)
25653.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 2. Levy [25650 - 25725] ( Chapter 2 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Amount of Assessments Generally [25650 - 25656] ( Article 1 added by Stats. 1943, Ch. 372. )
Verify source ↗

The annual assessment may include a levy to raise specified district amounts, including funds for depreciation, maintenance and operation, other district purposes, and bond payments.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 2. Levy [25650 - 25725] ( Chapter 2 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Amount of Assessments Generally [25650 - 25656] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 25653. The annual assessment may include a levy sufficient to raise any or all of the following: (a) The amount that the board determines is necessary for a depreciation fund for the replacement or reconstruction of any specific units of its works. (b) The amount that the board determines is necessary, not to exceed 4 percent of the aggregate value of the land according to the latest equalized assessment, and not otherwise provided for, to pay for the maintenance and operation of the district for the ensuing calendar year. (c) The amount that the board determines is needed to be raised by assessment for any other district purposes not exceeding 4 percent of the aggregate value of the land according to the latest equalized assessment. (d) An amount not exceeding 1 percent of the total assessed value of the land that the board deems proper to pay into the bond fund to be used for the purchase of bonds of the district not yet due or for payment into a fund to pay such bonds as they become due. (Amended by Stats. 1953, Ch. 1507.)
25654.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 2. Levy [25650 - 25725] ( Chapter 2 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Amount of Assessments Generally [25650 - 25656] ( Article 1 added by Stats. 1943, Ch. 372. )
Verify source ↗

An annual assessment may include a levy on land added to the district through later inclusion proceedings, enough to cover obligations assumed by that land.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 2. Levy [25650 - 25725] ( Chapter 2 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Amount of Assessments Generally [25650 - 25656] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 25654. The annual assessment may include a levy on land included by inclusion proceedings subsequent to formation of the district sufficient to pay the obligations as they accrue assumed by the included land in the proceedings including it. (Added by Stats. 1943, Ch. 372.)
25655.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 2. Levy [25650 - 25725] ( Chapter 2 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Amount of Assessments Generally [25650 - 25656] ( Article 1 added by Stats. 1943, Ch. 372. )
Verify source ↗

A district may use revenue from charges, instead of all or part of its annual assessments, for district purposes.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 2. Levy [25650 - 25725] ( Chapter 2 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Amount of Assessments Generally [25650 - 25656] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 25655. A district may in lieu either in whole or in part of levying the annual assessments for district purposes use any revenue derived prior to or during the next enusing calendar year from charges which the district may fix and collect pursuant to Section 22280. (Added by Stats. 1943, Ch. 372.)
25656.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 2. Levy [25650 - 25725] ( Chapter 2 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Amount of Assessments Generally [25650 - 25656] ( Article 1 added by Stats. 1943, Ch. 372. )
Verify source ↗

When the annual assessment is levied, the board must add specified amounts to the assessment on land in an improvement or distribution district.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 2. Levy [25650 - 25725] ( Chapter 2 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Amount of Assessments Generally [25650 - 25656] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 25656. At the time of levying the annual assessment, there shall be added by the board to the annual assessment on land within any improvement district or distribution district within any district: (a) The installment, if any, for which the land is liable in that year by reason of an improvement district or distribution district assessment levied pursuant to Chapter 1 or 2 of Part 7 or Part 6.5 of this division. (b) An amount which the board may consider necessary for the operation of the works in or for the improvement district or distribution district for the ensuing year. (Amended by Stats. 1951, Ch. 1053.)
25670.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 2. Levy [25650 - 25725] ( Chapter 2 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Completion Assessments [25670 - 25679] ( Article 2 added by Stats. 1943, Ch. 372. )
Verify source ↗

A district must levy a completion assessment to fund completion of the adopted works plan and needed property, water, and water rights when bond money is insufficient or unavailable and no additional bonds are voted.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 2. Levy [25650 - 25725] ( Chapter 2 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Completion Assessments [25670 - 25679] ( Article 2 added by Stats. 1943, Ch. 372. ) ## 25670. A district shall by levy of a completion assessment provide for the completion of a plan of works adopted and the acquisition of necessary property, water, and water rights therefor when either: (a) The money raised by the sale of authorized bonds is insufficient and additional bonds are not voted for these purposes. (b) Bonds voted are unavailable for these purposes and additional bonds are not voted therefor. (Added by Stats. 1943, Ch. 372.)
25671.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 2. Levy [25650 - 25725] ( Chapter 2 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Completion Assessments [25670 - 25679] ( Article 2 added by Stats. 1943, Ch. 372. )
Verify source ↗

A completion assessment may not be levied until the board has made an estimate of the amount needed to complete the plan and the voters have approved the levy proposal.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 2. Levy [25650 - 25725] ( Chapter 2 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Completion Assessments [25670 - 25679] ( Article 2 added by Stats. 1943, Ch. 372. ) ## 25671. A completion assessment shall not be levied until both: (a) An estimate of the amount required to complete the plan has been made by the board. (b) A proposal for making the levy has been approved by the voters. (Added by Stats. 1943, Ch. 372.)
25672.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 2. Levy [25650 - 25725] ( Chapter 2 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Completion Assessments [25670 - 25679] ( Article 2 added by Stats. 1943, Ch. 372. )
Verify source ↗

Before a completion assessment proposal goes to voters, the board must record an order of submission in its minutes.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 2. Levy [25650 - 25725] ( Chapter 2 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Completion Assessments [25670 - 25679] ( Article 2 added by Stats. 1943, Ch. 372. ) ## 25672. Before a completion assessment proposal is submitted to the voters, an order of submission shall be entered in the minutes of the board, stating: (a) The amount to be levied. (b) The purpose of the levy. (c) The day of the election. (Added by Stats. 1943, Ch. 372.)
25673.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 2. Levy [25650 - 25725] ( Chapter 2 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Completion Assessments [25670 - 25679] ( Article 2 added by Stats. 1943, Ch. 372. )
Verify source ↗

Notice of the election must be given by posting notices in three public places in each election precinct for at least 20 days and by publishing it in a newspaper in the office county once a week for at least three successive weeks.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 2. Levy [25650 - 25725] ( Chapter 2 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Completion Assessments [25670 - 25679] ( Article 2 added by Stats. 1943, Ch. 372. ) ## 25673. Notice of the election shall be given by both: (a) Posting notices in three public places in each election precinct in the district for at least 20 days. (b) Publication in a newspaper published in the office county, once a week for at least three successive weeks. (Added by Stats. 1943, Ch. 372.)
25674.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 2. Levy [25650 - 25725] ( Chapter 2 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Completion Assessments [25670 - 25679] ( Article 2 added by Stats. 1943, Ch. 372. )
Verify source ↗

The election notice must state the election day, hours, and polling places in each precinct, and the amount of the proposed assessment.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 2. Levy [25650 - 25725] ( Chapter 2 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Completion Assessments [25670 - 25679] ( Article 2 added by Stats. 1943, Ch. 372. ) ## 25674. The notice of the election shall specify both: (a) The day, hours, and polling places in each precinct for holding the election. (b) The amount of assessment proposed to be levied. (Added by Stats. 1943, Ch. 372.)
25675.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 2. Levy [25650 - 25725] ( Chapter 2 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Completion Assessments [25670 - 25679] ( Article 2 added by Stats. 1943, Ch. 372. )
Verify source ↗

The ballot must print “Yes” and “No” on separate lines to the right of or below each question, with voting targets.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 2. Levy [25650 - 25725] ( Chapter 2 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Completion Assessments [25670 - 25679] ( Article 2 added by Stats. 1943, Ch. 372. ) ## 25675. To the right of or below each question on the ballot, the words “Yes” and “No” shall be printed on separate lines, with voting targets. (Repealed and added by Stats. 2025, Ch. 303, Sec. 48. (AB 1512) Effective January 1, 2026.)
25676.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 2. Levy [25650 - 25725] ( Chapter 2 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Completion Assessments [25670 - 25679] ( Article 2 added by Stats. 1943, Ch. 372. )
Verify source ↗

The election must be held, and the result determined and declared, as nearly as practicable in line with the rules for general district elections.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 2. Levy [25650 - 25725] ( Chapter 2 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Completion Assessments [25670 - 25679] ( Article 2 added by Stats. 1943, Ch. 372. ) ## 25676. The election shall be held and the result determined and declared as nearly as practicable in conformity with the provisions governing general district elections. (Amended by Stats. 1965, Ch. 2019.)
25677.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 2. Levy [25650 - 25725] ( Chapter 2 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Completion Assessments [25670 - 25679] ( Article 2 added by Stats. 1943, Ch. 372. )
Verify source ↗

If a majority of votes cast are “Assessment—Yes,” the district board must levy the assessment stated in the submission order.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 2. Levy [25650 - 25725] ( Chapter 2 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Completion Assessments [25670 - 25679] ( Article 2 added by Stats. 1943, Ch. 372. ) ## 25677. If a majority of the votes cast at the election are “Assessment—Yes,” the district by its board shall levy an assessment in the amount stated in the order of submission. (Added by Stats. 1943, Ch. 372.)
25678.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 2. Levy [25650 - 25725] ( Chapter 2 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Completion Assessments [25670 - 25679] ( Article 2 added by Stats. 1943, Ch. 372. )
Verify source ↗

If most votes cast are “Assessment—No,” the election result must be entered into the record.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 2. Levy [25650 - 25725] ( Chapter 2 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Completion Assessments [25670 - 25679] ( Article 2 added by Stats. 1943, Ch. 372. ) ## 25678. If a majority of the votes cast are “Assessment—No,” the result of the election shall be entered of record. (Added by Stats. 1943, Ch. 372.)
25679.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 2. Levy [25650 - 25725] ( Chapter 2 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Completion Assessments [25670 - 25679] ( Article 2 added by Stats. 1943, Ch. 372. )
Verify source ↗

Informalities in an election do not invalidate it if the election was fairly conducted.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 2. Levy [25650 - 25725] ( Chapter 2 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Completion Assessments [25670 - 25679] ( Article 2 added by Stats. 1943, Ch. 372. ) ## 25679. No informalities in the conduct of the election shall invalidate the election if fairly conducted. (Added by Stats. 1943, Ch. 372.)
257.
## Water Code - WAT ## DIVISION 1. GENERAL STATE POWERS OVER WATER [100 - 550] ( Division 1 enacted by Stats. 1943, Ch. 368. ) ## CHAPTER 2.5. Miscellaneous Powers of Department [205 - 347] ( Heading of Chapter 2.5 added by Stats. 1956, 1st Ex. Sess., Ch. 52. ) ## ARTICLE 2.5. Acquisition and Disposal of Property [250 - 260] ( Article 2.5 added by Stats. 1957, Ch. 2104. )
Verify source ↗

The director may sign deeds or conveyances to transfer property sold or exchanged under this code, and may add conditions, covenants, exceptions, or reservations when he thinks they are in the public interest.

## Water Code - WAT ## DIVISION 1. GENERAL STATE POWERS OVER WATER [100 - 550] ( Division 1 enacted by Stats. 1943, Ch. 368. ) ## CHAPTER 2.5. Miscellaneous Powers of Department [205 - 347] ( Heading of Chapter 2.5 added by Stats. 1956, 1st Ex. Sess., Ch. 52. ) ## ARTICLE 2.5. Acquisition and Disposal of Property [250 - 260] ( Article 2.5 added by Stats. 1957, Ch. 2104. ) ## 257. The director may execute all deeds or conveyances necessary to convey any real property or interest therein to be sold or exchanged under the provisions of this code. He may insert in any such deed or conveyance such conditions, covenants, exceptions and reservations as in his opinion are in the public interest or may convey in fee simple absolute. All statutes relating to state lands or to reservations of minerals therein or to reservations of rights to prospect for or mine or remove such minerals are inapplicable to lands heretofore or hereafter acquired by the State or conveyed by the State pursuant to the provisions of this code or pursuant to the provisions of previously existing statutes codified in this code, and no such statute in respect to state lands hereafter enacted shall be applicable thereto unless the Legislature expressly so declares. It shall be conclusively presumed in favor of any purchaser for value and without notice of any real property or interest therein conveyed pursuant to the provisions of this code that the department acted within its lawful authority in acquiring the property, and that the director acted within his lawful authority in executing any deed or conveyance or lease authorized by this code. (Added by Stats. 1957, Ch. 2104.)
25700.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 2. Levy [25650 - 25725] ( Chapter 2 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Particular Purpose Assessments [25700 - 25705] ( Article 3 added by Stats. 1943, Ch. 372. )
Verify source ↗

An assessment levied under this article is not limited by other provisions of this part, and levying one assessment under this article does not limit other assessments under this part.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 2. Levy [25650 - 25725] ( Chapter 2 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Particular Purpose Assessments [25700 - 25705] ( Article 3 added by Stats. 1943, Ch. 372. ) ## 25700. The amount of an assessment levied under this article is not limited by any other provision of this part. The levy of an assessment under this article does not limit the amount of any other assessment levied under this part. (Added by Stats. 1943, Ch. 372.)
25701.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 2. Levy [25650 - 25725] ( Chapter 2 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Particular Purpose Assessments [25700 - 25705] ( Article 3 added by Stats. 1943, Ch. 372. )
Verify source ↗

The board may call an election at any time to ask voters to approve a particular purpose assessment for district purposes.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 2. Levy [25650 - 25725] ( Chapter 2 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Particular Purpose Assessments [25700 - 25705] ( Article 3 added by Stats. 1943, Ch. 372. ) ## 25701. The board may at any time call an election to submit to the voters a proposal to levy a particular purpose assessment to be applied to any of the purposes of the district. (Added by Stats. 1943, Ch. 372.)
25702.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 2. Levy [25650 - 25725] ( Chapter 2 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Particular Purpose Assessments [25700 - 25705] ( Article 3 added by Stats. 1943, Ch. 372. )
Verify source ↗

The election notice must state the election details, the amount to be raised, and the purpose of the assessment; if the board decides, it must also say whether payment will be in two or three annual installments and the yearly installment amounts.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 2. Levy [25650 - 25725] ( Chapter 2 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Particular Purpose Assessments [25700 - 25705] ( Article 3 added by Stats. 1943, Ch. 372. ) ## 25702. The notice of the election shall set forth the following: (a) The day, hours, and polling places in each precinct for holding the election. (b) The amount of money proposed to be raised by the assessment. (c) A general statement of the purposes for which it is intended to be used. (d) If the board so determines, a statement both that the assessment shall be levied in two or three annual installments and the amount of the installment to be levied each year. (Added by Stats. 1943, Ch. 372.)
25703.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 2. Levy [25650 - 25725] ( Chapter 2 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Particular Purpose Assessments [25700 - 25705] ( Article 3 added by Stats. 1943, Ch. 372. )
Verify source ↗

The ballot must print “Yes” and “No” on separate lines to the right of or below each question, along with voting targets.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 2. Levy [25650 - 25725] ( Chapter 2 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Particular Purpose Assessments [25700 - 25705] ( Article 3 added by Stats. 1943, Ch. 372. ) ## 25703. To the right of or below each question on the ballot, the words “Yes” and “No” shall be printed on separate lines, with voting targets. (Repealed and added by Stats. 2025, Ch. 303, Sec. 50. (AB 1512) Effective January 1, 2026.)
25704.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 2. Levy [25650 - 25725] ( Chapter 2 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Particular Purpose Assessments [25700 - 25705] ( Article 3 added by Stats. 1943, Ch. 372. )
Verify source ↗

The election must be held, and its result determined and declared, as nearly as practicable under the rules for bond elections.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 2. Levy [25650 - 25725] ( Chapter 2 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Particular Purpose Assessments [25700 - 25705] ( Article 3 added by Stats. 1943, Ch. 372. ) ## 25704. The election shall be held and the result determined and declared as nearly as practicable in conformity with the provisions governing bond elections. (Added by Stats. 1943, Ch. 372.)
25705.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 2. Levy [25650 - 25725] ( Chapter 2 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Particular Purpose Assessments [25700 - 25705] ( Article 3 added by Stats. 1943, Ch. 372. )
Verify source ↗

If voters approve "Assessment—Yes," the district board must levy enough annual assessments to raise the voted amount, or the installment amount for that year if the election notice uses annual installments.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 2. Levy [25650 - 25725] ( Chapter 2 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Particular Purpose Assessments [25700 - 25705] ( Article 3 added by Stats. 1943, Ch. 372. ) ## 25705. If a majority of the votes cast at the election are “Assessment—Yes,” the district by its board shall at the time of the levy of the annual assessments levy a sum sufficient to raise the amount voted or if the notice of election provides for annual installments, then a sum sufficient to raise the amount of the installment provided in the notice to be raised in the particular year. (Added by Stats. 1943, Ch. 372.)
25725.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 2. Levy [25650 - 25725] ( Chapter 2 added by Stats. 1943, Ch. 372. ) ## ARTICLE 4. Emergency Assessments [25725- 25725.] ( Article 4 added by Stats. 1943, Ch. 372. )
Verify source ↗

In an emergency that interrupts water flow in a canal or other supply, the board may levy repair costs as an additional assessment, up to $40,000 in a year, if at least four-fifths of the board adopts a resolution.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 2. Levy [25650 - 25725] ( Chapter 2 added by Stats. 1943, Ch. 372. ) ## ARTICLE 4. Emergency Assessments [25725- 25725.] ( Article 4 added by Stats. 1943, Ch. 372. ) ## 25725. In cases of emergency by which the flow of water in a canal or other supply is interrupted, the amount of the cost of the repairs not to exceed in any one year forty thousand dollars ($40,000) may, in addition to any other assessments, be levied by the adoption of a resolution by at least four-fifths of the members of the board at the time of the levying of the annual assessment, without the submission of a proposal for the levy to the voters. (Added by Stats. 1943, Ch. 372.)
2575.
## Water Code - WAT ## DIVISION 2. WATER [1000 - 5951] ( Division 2 enacted by Stats. 1943, Ch. 368. ) ## PART 3. DETERMINATION OF WATER RIGHTS [2000 - 2900] ( Part 3 enacted by Stats. 1943, Ch. 368. ) ## CHAPTER 3. Statutory Adjudications [2500 - 2868] ( Chapter 3 enacted by Stats. 1943, Ch. 368. ) ## ARTICLE 4. Proof of Claim [2575 - 2577] ( Article 4 repealed and added by Stats. 1976, Ch. 545. )
Verify source ↗

A proof of claim must be filed with the board using the board’s form and must include specified information.

## Water Code - WAT ## DIVISION 2. WATER [1000 - 5951] ( Division 2 enacted by Stats. 1943, Ch. 368. ) ## PART 3. DETERMINATION OF WATER RIGHTS [2000 - 2900] ( Part 3 enacted by Stats. 1943, Ch. 368. ) ## CHAPTER 3. Statutory Adjudications [2500 - 2868] ( Chapter 3 enacted by Stats. 1943, Ch. 368. ) ## ARTICLE 4. Proof of Claim [2575 - 2577] ( Article 4 repealed and added by Stats. 1976, Ch. 545. ) ## 2575. The proof of claim shall be filed with the board on the form provided by the board and shall include all of the following: (a) The name and post office address of the claimant. (b) The nature of the right on which the claim is based, the date upon which it was initiated, and the purpose of use. (c) A description of any works of diversion or distribution and the date such works were constructed. (d) The character of the soil and the location, area, and kind of crops irrigated, if any; the season of use; and the amount of water required and diverted. (e) The number of people served water, if any. (f) Such other facts as the board requires to show the extent and nature of the right and compliance with the law in acquiring it. (Repealed and added by Stats. 1976, Ch. 545.)
2576.
## Water Code - WAT ## DIVISION 2. WATER [1000 - 5951] ( Division 2 enacted by Stats. 1943, Ch. 368. ) ## PART 3. DETERMINATION OF WATER RIGHTS [2000 - 2900] ( Part 3 enacted by Stats. 1943, Ch. 368. ) ## CHAPTER 3. Statutory Adjudications [2500 - 2868] ( Chapter 3 enacted by Stats. 1943, Ch. 368. ) ## ARTICLE 4. Proof of Claim [2575 - 2577] ( Article 4 repealed and added by Stats. 1976, Ch. 545. )
Verify source ↗

Each claimant must certify the proof of claim statements under oath or penalty of perjury.

## Water Code - WAT ## DIVISION 2. WATER [1000 - 5951] ( Division 2 enacted by Stats. 1943, Ch. 368. ) ## PART 3. DETERMINATION OF WATER RIGHTS [2000 - 2900] ( Part 3 enacted by Stats. 1943, Ch. 368. ) ## CHAPTER 3. Statutory Adjudications [2500 - 2868] ( Chapter 3 enacted by Stats. 1943, Ch. 368. ) ## ARTICLE 4. Proof of Claim [2575 - 2577] ( Article 4 repealed and added by Stats. 1976, Ch. 545. ) ## 2576. Each claimant shall certify to the proof of claim statements under oath or penalty of perjury. (Repealed and added by Stats. 1976, Ch. 545.)
2577.
## Water Code - WAT ## DIVISION 2. WATER [1000 - 5951] ( Division 2 enacted by Stats. 1943, Ch. 368. ) ## PART 3. DETERMINATION OF WATER RIGHTS [2000 - 2900] ( Part 3 enacted by Stats. 1943, Ch. 368. ) ## CHAPTER 3. Statutory Adjudications [2500 - 2868] ( Chapter 3 enacted by Stats. 1943, Ch. 368. ) ## ARTICLE 4. Proof of Claim [2575 - 2577] ( Article 4 repealed and added by Stats. 1976, Ch. 545. )
Verify source ↗

If a person has not filed a proof of claim by the end of the investigation, they must be notified in writing and must submit a claim within 30 days of that notice to avoid their rights being placed in the preliminary order of determination.

## Water Code - WAT ## DIVISION 2. WATER [1000 - 5951] ( Division 2 enacted by Stats. 1943, Ch. 368. ) ## PART 3. DETERMINATION OF WATER RIGHTS [2000 - 2900] ( Part 3 enacted by Stats. 1943, Ch. 368. ) ## CHAPTER 3. Statutory Adjudications [2500 - 2868] ( Chapter 3 enacted by Stats. 1943, Ch. 368. ) ## ARTICLE 4. Proof of Claim [2575 - 2577] ( Article 4 repealed and added by Stats. 1976, Ch. 545. ) ## 2577. Any person not submitting a proof of claim to the board or to representatives of the board by the conclusion of the investigation shall be notified in writing that such person’s rights will be entered in the preliminary order of determination by the board based on the measurements and information gathered during the investigation unless a claim is submitted within 30 days of such notification. (Added by Stats. 1976, Ch. 545.)
258.
## Water Code - WAT ## DIVISION 1. GENERAL STATE POWERS OVER WATER [100 - 550] ( Division 1 enacted by Stats. 1943, Ch. 368. ) ## CHAPTER 2.5. Miscellaneous Powers of Department [205 - 347] ( Heading of Chapter 2.5 added by Stats. 1956, 1st Ex. Sess., Ch. 52. ) ## ARTICLE 2.5. Acquisition and Disposal of Property [250 - 260] ( Article 2.5 added by Stats. 1957, Ch. 2104. )
Verify source ↗

The department may acquire real property for state dam and water purposes, including for future needs, and may lease unused lands held for those purposes.

## Water Code - WAT ## DIVISION 1. GENERAL STATE POWERS OVER WATER [100 - 550] ( Division 1 enacted by Stats. 1943, Ch. 368. ) ## CHAPTER 2.5. Miscellaneous Powers of Department [205 - 347] ( Heading of Chapter 2.5 added by Stats. 1956, 1st Ex. Sess., Ch. 52. ) ## ARTICLE 2.5. Acquisition and Disposal of Property [250 - 260] ( Article 2.5 added by Stats. 1957, Ch. 2104. ) ## 258. The authority conferred by this code to acquire real property for state dam and water purposes includes authority to acquire for future needs. The department is authorized to lease any lands which are held for state dam and water purposes and are not presently needed therefor on such terms and conditions as the director may fix and to maintain and care for such property in order to secure rent therefrom. (Added by Stats. 1957, Ch. 2104.)
25800.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 3. Assessment Rate [25800 - 25835] ( Chapter 3 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Regular Rate [25800 - 25809] ( Article 1 added by Stats. 1943, Ch. 372. )
Verify source ↗

The secretary must annually calculate and record the assessment amounts in the assessment book before it is delivered to the collector.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 3. Assessment Rate [25800 - 25835] ( Chapter 3 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Regular Rate [25800 - 25809] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 25800. The secretary annually prior to delivering the assessment book to the collector shall compute and enter in a separate column of the assessment book the respective sums in dollars and cents to be paid as an annual district assessment on the land listed. (Added by Stats. 1943, Ch. 372.)
25800.2.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 3. Assessment Rate [25800 - 25835] ( Chapter 3 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Regular Rate [25800 - 25809] ( Article 1 added by Stats. 1943, Ch. 372. )
Verify source ↗

If a separately assessed parcel’s annual assessment is under $10, the board may set a minimum annual assessment of up to $10, and the secretary must enter that assessment for each affected parcel.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 3. Assessment Rate [25800 - 25835] ( Chapter 3 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Regular Rate [25800 - 25809] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 25800.2. In the event the annual assessment for any parcel of land separately assessed, computed pursuant to Sections 25800 and 25801, is less than ten dollars ($10), a minimum annual assessment may be set by the board which shall not exceed ten dollars ($10) for each such separately assessed parcel of land, and upon a determination by the board that a minimum assessment shall be set, the secretary shall enter that assessment for each separately assessed parcel of land for which the annual assessment is less than the amount set by the board. (Amended by Stats. 1979, Ch. 312.)
25801.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 3. Assessment Rate [25800 - 25835] ( Chapter 3 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Regular Rate [25800 - 25809] ( Article 1 added by Stats. 1943, Ch. 372. )
Verify source ↗

The annual assessment rate is calculated by dividing the sum needed for district purposes by 85% of the land’s aggregate equalized assessed value, with 15% deducted for anticipated delinquencies.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 3. Assessment Rate [25800 - 25835] ( Chapter 3 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Regular Rate [25800 - 25809] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 25801. The annual rate of assessments shall be equal to the sum to be raised for district purposes divided by 85 per cent of the aggregate equalized assessed value of the land as it appears on the assessment book for the assessment year, the 15 per cent being deducted for anticipated delinquencies. (Added by Stats. 1943, Ch. 372.)
25802.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 3. Assessment Rate [25800 - 25835] ( Chapter 3 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Regular Rate [25800 - 25809] ( Article 1 added by Stats. 1943, Ch. 372. )
Verify source ↗

If land is subject to a special district assessment rate, the assessment rates must be adjusted using 85% of the aggregate equalized assessed value.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 3. Assessment Rate [25800 - 25835] ( Chapter 3 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Regular Rate [25800 - 25809] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 25802. If any land is subject to a special rate of assessment for district purposes, the rates of assessment shall be adjusted to produce the sum to be raised computed upon the 85 per cent of the aggregate equalized assessed value. (Added by Stats. 1943, Ch. 372.)
25803.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 3. Assessment Rate [25800 - 25835] ( Chapter 3 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Regular Rate [25800 - 25809] ( Article 1 added by Stats. 1943, Ch. 372. )
Verify source ↗

The secretary must compute and enter limited assessments, and they are collected as part of the annual assessment.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 3. Assessment Rate [25800 - 25835] ( Chapter 3 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Regular Rate [25800 - 25809] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 25803. Limited assessments shall be computed and entered by the secretary and collected as a part of the annual assessment. (Added by Stats. 1943, Ch. 372.)
25803.5.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 3. Assessment Rate [25800 - 25835] ( Chapter 3 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Regular Rate [25800 - 25809] ( Article 1 added by Stats. 1943, Ch. 372. )
Verify source ↗

The secretary must enter annual ad valorem assessments of a distribution district in the assessment book.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 3. Assessment Rate [25800 - 25835] ( Chapter 3 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Regular Rate [25800 - 25809] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 25803.5. Annual ad valorem assessments of a distribution district shall be entered in the assessment book by the secretary. (Added by Stats. 1949, Ch. 169.)
25804.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 3. Assessment Rate [25800 - 25835] ( Chapter 3 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Regular Rate [25800 - 25809] ( Article 1 added by Stats. 1943, Ch. 372. )
Verify source ↗

The secretary must enter annual installments of an improvement district assessment in the assessment book.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 3. Assessment Rate [25800 - 25835] ( Chapter 3 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Regular Rate [25800 - 25809] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 25804. Annual installments of an improvement district assessment shall be entered in the assessment book by the secretary. (Added by Stats. 1943, Ch. 372.)
25805.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 3. Assessment Rate [25800 - 25835] ( Chapter 3 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Regular Rate [25800 - 25809] ( Article 1 added by Stats. 1943, Ch. 372. )
Verify source ↗

Operation assessments for an improvement district must use the same land valuation and be entered in the same way as the district annual assessment.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 3. Assessment Rate [25800 - 25835] ( Chapter 3 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Regular Rate [25800 - 25809] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 25805. Operation assessments for an improvement district shall be computed upon the same valuation on land within the improvement district and entered in the same manner as the district annual assessment. (Added by Stats. 1943, Ch. 372.)
25806.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 3. Assessment Rate [25800 - 25835] ( Chapter 3 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Regular Rate [25800 - 25809] ( Article 1 added by Stats. 1943, Ch. 372. )
Verify source ↗

If water or other district service charges go unpaid, the district may add them to the annual assessment or secure them by recording a certificate, and the charges can become a lien on real property.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 3. Assessment Rate [25800 - 25835] ( Chapter 3 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Regular Rate [25800 - 25809] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 25806. (a) In case any charges for water and other services or either remain unpaid, the amount of the unpaid charges may, in the discretion of the district: (1) If unpaid at the time specified for delivery of the assessment book to the collector, be added to and become a part of the annual assessment levied upon the real property upon which the water for which the charges are unpaid was used and upon the real property subject to the charges for any other district services and shall constitute a lien on that real property. However, if, during the year preceding the date on which the first installment of real property taxes which evidence the charges appears on the roll, any real property to which the lien would attach has been transferred or conveyed to a bona fide purchaser for value, or if a lien of a bona fide encumbrancer for value has been created and attaches thereon, then the lien which would otherwise be imposed by this subdivision shall not be added to and become part of the annual assessment nor shall it attach to the real property. (2) Be secured at any time by filing for record in the office of the county recorder of any county, a certificate specifying the amount of the charges and the name and address of the person liable therefor. From the time of recordation of the certificate, the amount required to be paid together with interest and penalty constitutes a lien upon all real property in the county owned by the person or afterwards, and before the lien expires, acquired by him or her. The lien has the force, priority, and effect of a judgment lien and shall continue for 10 years from the date of the filing of the certificate unless sooner released or otherwise discharged. The lien may, within 10 years from the filing of the certificate or within 10 years from the date of the last extension of the lien in the manner herein provided, be extended by filing for record a new certificate in the office of the county recorder of any county and from the time of the filing the lien shall be extended to the real property in such county for 10 years unless sooner released or otherwise discharged. When the charges have become delinquent, they may be collected in the manner provided for the collection of delinquent assessments in Chapter 5 (commencing with Section 26075) and Chapter 6 (commencing with Section 26225) of Division 11 of Part 10. (b) Where the county assumes the responsibility of assessment and collection pursuant to Chapter 7 (commencing with Section 26500), the amount of the unpaid charges may be added to, and become part of, the annual assessment levied upon the real property upon which the water for which the charges are unpaid was used and upon the real property subject to the charges for any other district services and shall constitute a lien on that real property upon recordation of the order confirming the assessment in the office of the county recorder of the county in which the real property is situated. However, if, during the year preceding the date on which the first installment of real property taxes which evidence the charges appears on the roll, any real property to which the lien would attach has been transferred or conveyed to a bona fide purchaser for value, or if a lien of a bona fide encumbrancer for value has been created and attaches thereon, then the lien which would otherwise be imposed by this subdivision shall not attach to the real property and the costs of the water and services or either, as confirmed, relating to the property shall be transferred to the unsecured roll for collection. (Amended by Stats. 1987, Ch. 1052, Sec. 2.)
25807.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 3. Assessment Rate [25800 - 25835] ( Chapter 3 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Regular Rate [25800 - 25809] ( Article 1 added by Stats. 1943, Ch. 372. )
Verify source ↗

If the annual district assessment is payable in two installments, unpaid charges may be added to the first installment.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 3. Assessment Rate [25800 - 25835] ( Chapter 3 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Regular Rate [25800 - 25809] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 25807. If the annual district assessment is payable in two installments the unpaid charges may be added to and become a part of the first installment. (Added by Stats. 1943, Ch. 372.)
25808.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 3. Assessment Rate [25800 - 25835] ( Chapter 3 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Regular Rate [25800 - 25809] ( Article 1 added by Stats. 1943, Ch. 372. )
Verify source ↗

By November 1, the secretary must deliver the assessment book to the collector.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 3. Assessment Rate [25800 - 25835] ( Chapter 3 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Regular Rate [25800 - 25809] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 25808. On or before the first day of November the secretary shall deliver the assessment book to the collector. (Added by Stats. 1943, Ch. 372.)
25809.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 3. Assessment Rate [25800 - 25835] ( Chapter 3 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Regular Rate [25800 - 25809] ( Article 1 added by Stats. 1943, Ch. 372. )
Verify source ↗

A district may charge a reasonable amount for processing or reprocessing an invalid payment instrument used to pay an assessment or service charge, and the charge must reflect the processing cost.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 3. Assessment Rate [25800 - 25835] ( Chapter 3 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Regular Rate [25800 - 25809] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 25809. A district may make an additional reasonable charge for processing or reprocessing an invalid check or other instrument used to pay an assessment or service charge owed to the district. The reasonable charge shall be for cost of the processing or reprocessing of the invalid check or instrument. If the charge for processing becomes delinquent, the charge may become a lien against the land on which the assessment was made or to which the service was rendered, as provided in Section 25806. (Amended by Stats. 1981, Ch. 714, Sec. 457.)
25825.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 3. Assessment Rate [25800 - 25835] ( Chapter 3 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Special Rate [25825 - 25835] ( Article 2 added by Stats. 1943, Ch. 372. )
Verify source ↗

A person with an interest in land in the district may file a verified petition with the secretary if the petition alleges the land meets the stated irrigation and special-rate conditions.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 3. Assessment Rate [25800 - 25835] ( Chapter 3 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Special Rate [25825 - 25835] ( Article 2 added by Stats. 1943, Ch. 372. ) ## 25825. Any person having an interest in any land within the district may file with the secretary a verified petition alleging all of the following: (a) His land or a described portion of it was when it became a part of the district irrigated from another system of works than the works of or proposed for the district. (b) It has continued ever since to be exclusively so irrigated. (c) It is entitled to a special rate of assessment. (Added by Stats. 1943, Ch. 372.)
25825.1.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 3. Assessment Rate [25800 - 25835] ( Chapter 3 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Special Rate [25825 - 25835] ( Article 2 added by Stats. 1943, Ch. 372. )
Verify source ↗

Some landholders and cities in the Madera Irrigation District may petition for a special assessment rate, and the board may change the assessment rate if statutory conditions are met.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 3. Assessment Rate [25800 - 25835] ( Chapter 3 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Special Rate [25825 - 25835] ( Article 2 added by Stats. 1943, Ch. 372. ) ## 25825.1. Within the Madera Irrigation District only, any person having an interest in any land within the district may file with the secretary, in lieu of the petition authorized by Section 25825, a verified petition alleging as to such land all of the following: (a) It is served by a municipal water supply. (b) It is entitled to a special rate of assessment. The procedure for any such petition shall be in accordance with this article. A city whose area or any portion thereof is located within the boundaries of the Madera Irrigation District may petition the district to establish a special rate for the land in such city area on the basis that such area is served by a municipal water supply and is not susceptible of irrigation and therefore not benefited in a sufficient manner to justify assessment at the regular rate. The procedure for any such petition shall be in accordance with this article. After the conclusion of the hearing as provided in Section 25831, if the board finds that any of the land described in any petition is served by a municipal water supply and is not and will not be benefited to the same extent as other lands by the operations of the district or in a manner that would justify its assessment at the regular rate of assessment, the board may adjust the rate of assessment on the land in an order entered in full upon its minutes. (Added by Stats. 1974, Ch. 422.)
25825.2.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 3. Assessment Rate [25800 - 25835] ( Chapter 3 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Special Rate [25825 - 25835] ( Article 2 added by Stats. 1943, Ch. 372. )
Verify source ↗

In the Solano Irrigation District, certain land-interest holders may file a verified petition with the secretary instead of the Section 25825 petition, and the petitioner must pay the district’s publication costs.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 3. Assessment Rate [25800 - 25835] ( Chapter 3 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Special Rate [25825 - 25835] ( Article 2 added by Stats. 1943, Ch. 372. ) ## 25825.2. (a) Within the Solano Irrigation District only, any person having an interest in any land within the district may file with the secretary, in lieu of the petition authorized by Section 25825, a verified petition alleging as to such land the following: (1) His land, or a described portion of it, was, when it became a part of the district, irrigated from another system of works than the works of, or proposed for, the district and it has continued ever since to be so irrigated; or (2) His land or a described portion of it was used on January 1, 1975, for residential purposes and has, after the date upon which it became part of the district as a result of the acts of a governmental entity other than the district, been irrigated or supplied water wholly or partially from a water system owned entirely by such other governmental entity; or (3) His land or a described portion of it has never received water service from the district of any nature and the board of directors of the district has not at any time prior to filing the petition adopted a plan for future service of water to such lands, which plan may provide for the landowner to pay all costs of providing facilities to transport water from the nearest point at which the district has water available to the lands made subject to the petition; and (4) It is appropriate to apply a special rate of assessment as provided in subdivision (c). (b) The procedure for any such petition shall be in accordance with this article. Except that, notwithstanding other provisions of law, the notice required by this article shall be published in at least one newspaper of general circulation printed in every incorporated city with common bounds with the district and the notice shall be posted at the courthouse in Solano County, in each office of the district, and in the city hall of every incorporated city with common bounds with the district. Such publication costs incurred by the district shall be paid by the petitioner in addition to any other fee provided by this article or by law. (c) After the conclusion of the hearing as provided in Section 25831, if the board finds that any of the land described in any petition has been irrigated, supplied as alleged or no plan for future service has been adopted, and the lands made subject to the petition are not and will not be benefited by the operations of the district in a manner that would justify their assessment at the regular rate of assessment, then the board shall determine the average annual dollar value of the benefits to the lands made subject to the petition and shall thence determine the rate necessary to raise such sum through assessments, which shall be at a rate lower than the regular rate of assessment, and the board shall enter in the minutes an order declaring the following: (1) A finding as to the average annual dollar value of the benefits provided by the district to the lands made subject to the petition; and (2) The assessed value of the lands made subject to the petition according to the most recent district roll; and (3) The rate of assessment required to collect such amount specified in subdivision (1), including allowance for delinquencies as provided in Section 25801 of the Water Code of the State of California. (d) Notwithstanding the provisions of Section 25835, the special rate of assessment shall be changed only as necessary to allow for the collection of the average annual dollar value of the benefits provided to the lands made subject to the petition. If, on the petition of owners of the land made subject to a special rate or on the motion of the district itself, it is sought to redetermine the average annual dollar value of the benefits provided by the district, the determination of the board shall not be changed until notice of another hearing shall be advertised and such hearing held as provided in this article. In any action to redetermine the special rate of assessment pursuant to this subdivision initiated by the district, the district shall pay the publication costs as set forth in this section. (Added by Stats. 1975, Ch. 710.)
25825.3.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 3. Assessment Rate [25800 - 25835] ( Chapter 3 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Special Rate [25825 - 25835] ( Article 2 added by Stats. 1943, Ch. 372. )
Verify source ↗

In the Anderson-Cottonwood Irrigation District, a person with an interest in land may file a verified petition with the secretary to request a special assessment rate if one of the listed land-use and water-service conditions applies. After a hearing, the board must adjust the assessment rate if it makes the required findings.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 3. Assessment Rate [25800 - 25835] ( Chapter 3 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Special Rate [25825 - 25835] ( Article 2 added by Stats. 1943, Ch. 372. ) ## 25825.3. (a) Within the Anderson-Cottonwood Irrigation District only, any person having an interest in any land within the district may file with the secretary, in lieu of the petition authorized by Section 25825, a verified petition alleging it is appropriate to apply a special rate of assessment to that land and, as to that land, one of the following is applicable: (1) His or her land, or a described portion of it, is used for residential or commercial purposes and has, for five years immediately prior to the date of filing a petition pursuant to this section, been irrigated or supplied water, wholly or partially, from a water system not owned or operated by the district. (2) For five years immediately prior to the date of filing a petition pursuant to this section, his or her land, or a described portion of it, has never received water service from the district of any nature and the board of directors of the district has not, at any time prior to filing the petition, adopted a plan for future service of water to the lands, which plan may provide for the landowner to pay all costs of providing facilities to transport water from the nearest point at which the district has water available to the lands made subject to the petition. (3) For five years immediately prior to the date of filing a petition pursuant to this section, his or her land, or a described portion of it, was served with water received from wells not owned, maintained, or operated by the district and which land and wells are not supplied water of any nature from the district, including, but not limited to, surface, subsurface, or seepage waters, which waters would be suitable for agricultural or domestic purposes. (b) The procedure for any petition to which this section applies shall be in accordance with this article. (c) After the conclusion of a hearing as provided in Section 25831, if the board finds that any of the land described in any petition has been supplied as alleged or no plan for future service has been adopted, and the lands made subject to the petition are not and will not be benefited by the operations of the district in a manner that would justify their assessment at the regular rate of assessment, then the board shall adjust the rate of assessment on the land made subject to the petition in an order entered in full upon its minutes. (Amended by Stats. 1981, Ch. 714, Sec. 458.)
25826.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 3. Assessment Rate [25800 - 25835] ( Chapter 3 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Special Rate [25825 - 25835] ( Article 2 added by Stats. 1943, Ch. 372. )
Verify source ↗

A petition must ask the board to determine what proportion of the district’s regular assessment rates should be used for assessments on the land described in the petition.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 3. Assessment Rate [25800 - 25835] ( Chapter 3 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Special Rate [25825 - 25835] ( Article 2 added by Stats. 1943, Ch. 372. ) ## 25826. The petition shall request that the board determine what proportion of the regular rates of assessment in the district should be used in levying assessments on the land described in the petition. (Added by Stats. 1943, Ch. 372.)
25827.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 3. Assessment Rate [25800 - 25835] ( Chapter 3 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Special Rate [25825 - 25835] ( Article 2 added by Stats. 1943, Ch. 372. )
Verify source ↗

A $10 fee must be paid to the secretary before filing each petition for a special rate of assessment.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 3. Assessment Rate [25800 - 25835] ( Chapter 3 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Special Rate [25825 - 25835] ( Article 2 added by Stats. 1943, Ch. 372. ) ## 25827. A fee of ten dollars ($10) shall be paid to the secretary before the filing of each petition for a special rate of assessment. The money shall be applied to the cost of the publication of the notice and other expenses of the hearing. If there is any balance after the conclusion of the hearing, it shall be returned to the petitioner or divided among the petitioners contributing thereto in proportion to the respective areas described in their petitions. (Added by Stats. 1943, Ch. 372.)
25828.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 3. Assessment Rate [25800 - 25835] ( Chapter 3 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Special Rate [25825 - 25835] ( Article 2 added by Stats. 1943, Ch. 372. )
Verify source ↗

The board must set a hearing time and place for a petition for a special assessment rate, and must give notice in a newspaper published in the office county.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 3. Assessment Rate [25800 - 25835] ( Chapter 3 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Special Rate [25825 - 25835] ( Article 2 added by Stats. 1943, Ch. 372. ) ## 25828. The board shall set a time and place for the hearing of a petition for a special rate of assessment or of all the petitions if more than one has been filed and shall give notice of it in a newspaper published in the office county. (Added by Stats. 1943, Ch. 372.)
25829.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 3. Assessment Rate [25800 - 25835] ( Chapter 3 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Special Rate [25825 - 25835] ( Article 2 added by Stats. 1943, Ch. 372. )
Verify source ↗

A notice for a special rate of assessment hearing must state that petitions were presented, name the petitioners, and give the hearing’s time and place.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 3. Assessment Rate [25800 - 25835] ( Chapter 3 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Special Rate [25825 - 25835] ( Article 2 added by Stats. 1943, Ch. 372. ) ## 25829. The notice for a special rate of assessment hearing shall state all of the following: (a) Petitions have been presented to the board praying for a determination that certain land, which need not be described in the notice, is entitled to a special rate of assessment. (b) The names of the petitioners. (c) The time and place set for the hearing. (Added by Stats. 1943, Ch. 372.)
25830.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 3. Assessment Rate [25800 - 25835] ( Chapter 3 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Special Rate [25825 - 25835] ( Article 2 added by Stats. 1943, Ch. 372. )
Verify source ↗

The board must meet at the set hearing time and place, hear competent and relevant evidence on petitions, and may adjourn the hearing from time to time.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 3. Assessment Rate [25800 - 25835] ( Chapter 3 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Special Rate [25825 - 25835] ( Article 2 added by Stats. 1943, Ch. 372. ) ## 25830. The board shall meet at the time and place set for the hearing and proceed in the order it deems proper to hear the petitions and shall hear all competent and relevant evidence offered in support of any petition or in opposition to it and may adjourn the hearing from time to time. (Added by Stats. 1943, Ch. 372.)
25831.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 3. Assessment Rate [25800 - 25835] ( Chapter 3 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Special Rate [25825 - 25835] ( Article 2 added by Stats. 1943, Ch. 372. )
Verify source ↗

After the hearing, the board must reduce the assessment rate on land if it finds the land was irrigated as claimed and will not be benefited enough to justify the regular rate.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 3. Assessment Rate [25800 - 25835] ( Chapter 3 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Special Rate [25825 - 25835] ( Article 2 added by Stats. 1943, Ch. 372. ) ## 25831. After the conclusion of the hearing, if the board finds that any of the land described in any petition has been irrigated as alleged and is not and will not be benefited by the operations of the district in a manner that would justify its assessment at the regular rate of assessment, the board shall reduce the rate of assessment on the land in an order entered in full upon its minutes. (Added by Stats. 1943, Ch. 372.)
25832.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 3. Assessment Rate [25800 - 25835] ( Chapter 3 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Special Rate [25825 - 25835] ( Article 2 added by Stats. 1943, Ch. 372. )
Verify source ↗

The order must describe the land entitled to a special assessment rate and set the assessment proportion to be applied.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 3. Assessment Rate [25800 - 25835] ( Chapter 3 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Special Rate [25825 - 25835] ( Article 2 added by Stats. 1943, Ch. 372. ) ## 25832. The order shall: (a) Describe the land entitled to a special rate of assessment or the respective parcels of it if separate parcels are to be assessed. (b) Fix the proportion of the regular rate of assessment which shall be applied in levying assessments on the land described or on each parcel of it if various parcels are found to be entitled to different special rates in order that the assessments to be levied on this land will be proportionate with the benefits which it receives or will receive from the operations of the district. (Added by Stats. 1943, Ch. 372.)
25833.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 3. Assessment Rate [25800 - 25835] ( Chapter 3 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Special Rate [25825 - 25835] ( Article 2 added by Stats. 1943, Ch. 372. )
Verify source ↗

The assessor must separately record land entitled to a special assessment rate and mark it so it can be easily distinguished, until notified of a change.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 3. Assessment Rate [25800 - 25835] ( Chapter 3 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Special Rate [25825 - 25835] ( Article 2 added by Stats. 1943, Ch. 372. ) ## 25833. A certified copy of an order determining that any land is entitled to a special rate of assessment shall be delivered to the assessor, and thereafter, until notified of a change in the determination, he shall enter the land described in the order separately in the assessment book and designate it so that it may readily be distinguished from other land not entitled to a special rate. (Added by Stats. 1943, Ch. 372.)
25834.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 3. Assessment Rate [25800 - 25835] ( Chapter 3 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Special Rate [25825 - 25835] ( Article 2 added by Stats. 1943, Ch. 372. )
Verify source ↗

If a special assessment rate is determined too late to list land separately, but before the annual assessment is levied, the board must tell the secretary to enter information in the assessment book so the assessments can be computed at the special rate.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 3. Assessment Rate [25800 - 25835] ( Chapter 3 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Special Rate [25825 - 25835] ( Article 2 added by Stats. 1943, Ch. 372. ) ## 25834. If a determination that any land is entitled to a special rate of assessment is made in any year too late for the land to be separately described in the assessment book but before the annual assessment has been levied, the board shall direct the secretary to make entries in the assessment book that will enable him to compute the assessments at the special rates determined by the board. (Added by Stats. 1943, Ch. 372.)
25835.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 3. Assessment Rate [25800 - 25835] ( Chapter 3 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Special Rate [25825 - 25835] ( Article 2 added by Stats. 1943, Ch. 372. )
Verify source ↗

The board’s decision on a special assessment rate cannot be changed unless one of the article’s rehearing and notice steps is followed.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 3. Assessment Rate [25800 - 25835] ( Chapter 3 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Special Rate [25825 - 25835] ( Article 2 added by Stats. 1943, Ch. 372. ) ## 25835. The determination of the board granting or denying a special rate of assessment shall not be changed unless the board on petition of a party affected consents to another hearing or on its own motion causes notice to be served on the owner of the land to show cause why the determination should not be changed, in either of which cases another hearing shall be advertised and held as provided in this article. (Added by Stats. 1943, Ch. 372.)
259.
## Water Code - WAT ## DIVISION 1. GENERAL STATE POWERS OVER WATER [100 - 550] ( Division 1 enacted by Stats. 1943, Ch. 368. ) ## CHAPTER 2.5. Miscellaneous Powers of Department [205 - 347] ( Heading of Chapter 2.5 added by Stats. 1956, 1st Ex. Sess., Ch. 52. ) ## ARTICLE 2.5. Acquisition and Disposal of Property [250 - 260] ( Article 2.5 added by Stats. 1957, Ch. 2104. )
Verify source ↗

If the department condemns certain railroad, utility, or state-agency property, it must follow Article 3 beginning with Section 11590.

## Water Code - WAT ## DIVISION 1. GENERAL STATE POWERS OVER WATER [100 - 550] ( Division 1 enacted by Stats. 1943, Ch. 368. ) ## CHAPTER 2.5. Miscellaneous Powers of Department [205 - 347] ( Heading of Chapter 2.5 added by Stats. 1956, 1st Ex. Sess., Ch. 52. ) ## ARTICLE 2.5. Acquisition and Disposal of Property [250 - 260] ( Article 2.5 added by Stats. 1957, Ch. 2104. ) ## 259. When the department condemns the property of any common carrier railroad, other public utility, or state agency, or the appurtenances thereof, it shall be governed by Article 3 (commencing with Section 11590) of Chapter 6 of Part 3 of Division 6. (Amended by Stats. 1983, Ch. 142, Sec. 175.)
25925.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Collection Generally [25925 - 25932] ( Article 1 added by Stats. 1943, Ch. 372. )
Verify source ↗

Except as provided in Section 25806, the annual district assessment on land becomes a lien against the assessed property starting March 1 of the year the assessment is levied.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Collection Generally [25925 - 25932] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 25925. Except as provided in Section 25806, the annual district assessment upon land is a lien against the property assessed from and after the first day in March of the year in which the assessment is levied. (Amended by Stats. 1975, Ch. 911.)
25926.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Collection Generally [25925 - 25932] ( Article 1 added by Stats. 1943, Ch. 372. )
Verify source ↗

The collector must start publishing a notice within 20 days after receiving the assessment book from the secretary.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Collection Generally [25925 - 25932] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 25926. The collector within 20 days after receiving the assessment book from the secretary shall start the publication of a notice specifying all of the following: (a) The assessments are due and payable. (b) The times when these assessments will be delinquent. (c) The penalties for delinquency. (d) The time and place at which payment of assessments may be made. (Added by Stats. 1943, Ch. 372.)
25927.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Collection Generally [25925 - 25932] ( Article 1 added by Stats. 1943, Ch. 372. )
Verify source ↗

The assessment notice must be published at least once a week for two successive weeks in newspapers for the office county and each other affected county.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Collection Generally [25925 - 25932] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 25927. The assessment notice shall be published at least once a week for two successive weeks in a newspaper published in the office county and in a newspaper published in each other affected county. (Added by Stats. 1943, Ch. 372.)
25928.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Collection Generally [25925 - 25932] ( Article 1 added by Stats. 1943, Ch. 372. )
Verify source ↗

If the assessment notice is not published in a county other than the office county, that failure does not affect any assessment on land in a county where the notice was published.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Collection Generally [25925 - 25932] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 25928. Failure to publish the assessment notice in any county other than the office county shall not affect any assessment on land in a county in which notice was published. (Added by Stats. 1943, Ch. 372.)
25929.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Collection Generally [25925 - 25932] ( Article 1 added by Stats. 1943, Ch. 372. )
Verify source ↗

The collector must attend at the time and place stated in the assessment notice and must accept current-year assessment payments even if there are prior-year delinquencies on the real property.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Collection Generally [25925 - 25932] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 25929. The collector shall attend at the time and place specified in the assessment notice to receive assessment payments. The collector shall accept payment of current year assessments even though prior year delinquencies on the real property may exist. The acceptance of the payment shall not in any manner affect the validity of any proceeding or action previously taken pursuant to Chapter 5 (commencing with Section 26075) or Chapter 6 (commencing with Section 26225) of this part. (Amended by Stats. 1982, Ch. 1137, Sec. 5.)
25930.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Collection Generally [25925 - 25932] ( Article 1 added by Stats. 1943, Ch. 372. )
Verify source ↗

Assessments and other amounts owed to the district must be paid in lawful U.S. money. A reasonable extra charge may be added for handling an invalid check or other invalid instrument.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Collection Generally [25925 - 25932] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 25930. Assessments or any other charge owed to the district shall be paid in lawful money of the United States. A reasonable additional charge may be made for processing or reprocessing an invalid check or other invalid instrument as provided in Section 25809. (Amended by Stats. 1975, Ch. 264.)
25931.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Collection Generally [25925 - 25932] ( Article 1 added by Stats. 1943, Ch. 372. )
Verify source ↗

The collector must record the date of payment of any assessment in the assessment book next to the assessee’s name.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Collection Generally [25925 - 25932] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 25931. The collector shall mark the date of payment of any assessment in the assessment book opposite the name of the assessee. (Added by Stats. 1943, Ch. 372.)
25932.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Collection Generally [25925 - 25932] ( Article 1 added by Stats. 1943, Ch. 372. )
Verify source ↗

The collector must give the payer either a receipt or a statement/bill with the required payment details.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Collection Generally [25925 - 25932] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 25932. The collector shall give to the person making the payment, one of the following: (a) A receipt which specifies when applicable, (1) the amount of the assessment or charge, (2) the amount paid, and (3) the description of the property assessed. (b) A statement or bill for the assessment or charge owed the district, with a stub or a copy of the bill which specifies when applicable (1) the amount of the assessment or charge, or if the assessment or charge is payable in more than one payment, the amount due with each payment; (2) a description of the property assessed; and (3) instructions that a receipt will be supplied only upon request since the stub or copy of the bill and the canceled check for payment constitute a receipt. (Amended by Stats. 1975, Ch. 264.)
25950.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Installments [25950 - 25953] ( Article 2 added by Stats. 1943, Ch. 372. )
Verify source ↗

The board may, and must if a qualifying petition is filed, adopt a resolution making certain annual assessments payable in two installments.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Installments [25950 - 25953] ( Article 2 added by Stats. 1943, Ch. 372. ) ## 25950. The board may when it so desires and shall, when a written petition signed by a majority of the assessment payers in the district is filed requesting it, pass a resolution providing that thereafter annual assessments, including improvement district assessments or installments thereof but excepting completion assessments, shall be payable in two installments. (Added by Stats. 1943, Ch. 372.)
25951.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Installments [25950 - 25953] ( Article 2 added by Stats. 1943, Ch. 372. )
Verify source ↗

The two installments must be equal unless the resolution sets different percentages for each installment.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Installments [25950 - 25953] ( Article 2 added by Stats. 1943, Ch. 372. ) ## 25951. The two installments shall be equal unless the resolution specifies different percentages to be paid in each installment, in which case the installments shall be payable as specified in the resolution. (Added by Stats. 1943, Ch. 372.)
25952.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Installments [25950 - 25953] ( Article 2 added by Stats. 1943, Ch. 372. )
Verify source ↗

A resolution must be adopted at or before the time any annual assessment levy is made if the resolution is meant to affect that assessment.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Installments [25950 - 25953] ( Article 2 added by Stats. 1943, Ch. 372. ) ## 25952. The resolution shall be adopted at or prior to the time of the levy of any annual assessment it is to affect. (Added by Stats. 1943, Ch. 372.)
25953.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Installments [25950 - 25953] ( Article 2 added by Stats. 1943, Ch. 372. )
Verify source ↗

A resolution may be rescinded or modified, but only in a way that affects assessments levied after that rescission or modification.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Installments [25950 - 25953] ( Article 2 added by Stats. 1943, Ch. 372. ) ## 25953. The resolution may be rescinded or modified only so as to affect any assessment levied subsequent to the rescission or modification. (Added by Stats. 1943, Ch. 372.)
25975.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Segregation Before Delinquency [25975 - 25987] ( Article 3 added by Stats. 1943, Ch. 372. )
Verify source ↗

A person with an interest in a parcel may ask the district collector to split it into two or more parts and assess each part separately, if the parcel is on the current assessment book and has no delinquent assessments.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Segregation Before Delinquency [25975 - 25987] ( Article 3 added by Stats. 1943, Ch. 372. ) ## 25975. Any person claiming an interest in any parcel of land described on the current assessment book against which there are no delinquent assessments who desires to have the parcel segregated into two or more portions and separately valued and assessed on the current assessment book may file with the collector of the district an application so requesting, with descriptions sufficient for assessment purposes of each portion into which the applicant desires the parcel to be segregated, valued, and assessed. (Added by Stats. 1943, Ch. 372.)
25976.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Segregation Before Delinquency [25975 - 25987] ( Article 3 added by Stats. 1943, Ch. 372. )
Verify source ↗

An application may be filed after the current assessment is due, but no later than five days before the board’s regular December meeting in the year the assessment was levied.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Segregation Before Delinquency [25975 - 25987] ( Article 3 added by Stats. 1943, Ch. 372. ) ## 25976. The application may be filed at any time after the current assessment is due but not later than five days prior to the regular meeting of the board in December of the year in which the assessment was levied. (Added by Stats. 1943, Ch. 372.)
25977.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Segregation Before Delinquency [25975 - 25987] ( Article 3 added by Stats. 1943, Ch. 372. )
Verify source ↗

The application must be signed by each person assessed for the parcel to be segregated.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Segregation Before Delinquency [25975 - 25987] ( Article 3 added by Stats. 1943, Ch. 372. ) ## 25977. The application shall be signed, as evidence of their approval, by each of the persons assessed on the current assessment book with the parcel to be segregated. (Added by Stats. 1943, Ch. 372.)
25978.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Segregation Before Delinquency [25975 - 25987] ( Article 3 added by Stats. 1943, Ch. 372. )
Verify source ↗

An application must include a $2 fee for each separate portion the applicant wants the parcel split into.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Segregation Before Delinquency [25975 - 25987] ( Article 3 added by Stats. 1943, Ch. 372. ) ## 25978. Each application shall be accompanied by a fee of two dollars ($2) for each separate portion into which the applicant desires the parcel to be segregated. (Amended by Stats. 1957, Ch. 995.)
25979.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Segregation Before Delinquency [25975 - 25987] ( Article 3 added by Stats. 1943, Ch. 372. )
Verify source ↗

If the land is to be segregated and the portions have separate valuations on the current assessment book, the collector must determine the current assessment due on each portion based on those valuations.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Segregation Before Delinquency [25975 - 25987] ( Article 3 added by Stats. 1943, Ch. 372. ) ## 25979. If the portions into which the applicant desires the land to be segregated have separate valuations shown on the current assessment book, the collector shall upon these valuations determine the amount of the current assessment due on each portion. (Added by Stats. 1943, Ch. 372.)
25980.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Segregation Before Delinquency [25975 - 25987] ( Article 3 added by Stats. 1943, Ch. 372. )
Verify source ↗

If the land portions do not already have separate valuations on the current assessment book, the collector must send the portions’ descriptions to the assessor.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Segregation Before Delinquency [25975 - 25987] ( Article 3 added by Stats. 1943, Ch. 372. ) ## 25980. If the portions into which the applicant desires the land to be segregated do not have separate valuations shown on the current assessment book, the collector shall submit the descriptions of the portions to the assessor. (Added by Stats. 1943, Ch. 372.)
25981.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Segregation Before Delinquency [25975 - 25987] ( Article 3 added by Stats. 1943, Ch. 372. )
Verify source ↗

The assessor must place a valuation on each described portion, and the collector must use those valuations to determine the current assessment due on each portion as segregated.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Segregation Before Delinquency [25975 - 25987] ( Article 3 added by Stats. 1943, Ch. 372. ) ## 25981. The assessor shall place a valuation on each described portion, and upon these valuations the collector shall determine the amount of the current assessment due on each portion as segregated. (Added by Stats. 1943, Ch. 372.)
25982.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Segregation Before Delinquency [25975 - 25987] ( Article 3 added by Stats. 1943, Ch. 372. )
Verify source ↗

After estimating assessments due on segregated portions, the collector must refer the segregated descriptions, valuations, and estimated assessments due to the board.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Segregation Before Delinquency [25975 - 25987] ( Article 3 added by Stats. 1943, Ch. 372. ) ## 25982. In either case, upon estimating the assessments due on the segregated portions, the collector shall refer to the board the segregated descriptions, valuations, and estimated assessments due. (Added by Stats. 1943, Ch. 372.)
25983.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Segregation Before Delinquency [25975 - 25987] ( Article 3 added by Stats. 1943, Ch. 372. )
Verify source ↗

The board may confirm, modify, or set aside the matter, or refuse to authorize the segregation, separate valuation, and assessment.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Segregation Before Delinquency [25975 - 25987] ( Article 3 added by Stats. 1943, Ch. 372. ) ## 25983. The board may either: (a) Confirm, modify, or set aside the same. (b) Refuse to authorize the segregation, separate valuation, and assessment. (Added by Stats. 1943, Ch. 372.)
25984.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Segregation Before Delinquency [25975 - 25987] ( Article 3 added by Stats. 1943, Ch. 372. )
Verify source ↗

The total valuation of the segregated portions must equal the valuation of the parcel before segregation.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Segregation Before Delinquency [25975 - 25987] ( Article 3 added by Stats. 1943, Ch. 372. ) ## 25984. The aggregate of the valuations of the segregated portions shall be the same as the valuation of the parcel before segregation. (Added by Stats. 1943, Ch. 372.)
25985.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Segregation Before Delinquency [25975 - 25987] ( Article 3 added by Stats. 1943, Ch. 372. )
Verify source ↗

The board’s decision is final, and the collector must follow it.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Segregation Before Delinquency [25975 - 25987] ( Article 3 added by Stats. 1943, Ch. 372. ) ## 25985. The decision of the board shall be final, and the collector shall conform with it. (Added by Stats. 1943, Ch. 372.)
25986.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Segregation Before Delinquency [25975 - 25987] ( Article 3 added by Stats. 1943, Ch. 372. )
Verify source ↗

If segregation and separate valuations and assessments are confirmed or modified, the board must notify the collector, and the collector must update the assessment book and separately number the segregated portions.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Segregation Before Delinquency [25975 - 25987] ( Article 3 added by Stats. 1943, Ch. 372. ) ## 25986. If the segregation and separate valuations and assessments are confirmed or modified, the board shall notify the collector, who shall cause the assessment book to be changed to show the segregation and separate valuations and assessments as confirmed or modified by the board, and he shall separately number the portions as segregated. (Added by Stats. 1943, Ch. 372.)
25987.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Segregation Before Delinquency [25975 - 25987] ( Article 3 added by Stats. 1943, Ch. 372. )
Verify source ↗

An assessment may later be paid separately on any of the portions.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Segregation Before Delinquency [25975 - 25987] ( Article 3 added by Stats. 1943, Ch. 372. ) ## 25987. The assessment may thereafter be paid separately on any of the portions. (Added by Stats. 1943, Ch. 372.)
26.
## Water Code - WAT ## GENERAL PROVISIONS ( General Provisions enacted by Stats. 1943, Ch. 368. )
Verify source ↗

This section says “recycled water” and “reclaimed water” mean the same thing as recycled water defined in Section 13050(n).

## Water Code - WAT ## GENERAL PROVISIONS ( General Provisions enacted by Stats. 1943, Ch. 368. ) ## 26. For the purposes of this code, “recycled water” or “reclaimed water” has the same meaning as recycled water as defined in subdivision (n) of Section 13050. (Added by Stats. 1995, Ch. 28, Sec. 11.5. Effective January 1, 1996.)
260.
## Water Code - WAT ## DIVISION 1. GENERAL STATE POWERS OVER WATER [100 - 550] ( Division 1 enacted by Stats. 1943, Ch. 368. ) ## CHAPTER 2.5. Miscellaneous Powers of Department [205 - 347] ( Heading of Chapter 2.5 added by Stats. 1956, 1st Ex. Sess., Ch. 52. ) ## ARTICLE 2.5. Acquisition and Disposal of Property [250 - 260] ( Article 2.5 added by Stats. 1957, Ch. 2104. )
Verify source ↗

The department may agree to indemnify, hold harmless, repair, or pay for damage in certain water-project property agreements, and insurance may be purchased for those agreements on the department’s request.

## Water Code - WAT ## DIVISION 1. GENERAL STATE POWERS OVER WATER [100 - 550] ( Division 1 enacted by Stats. 1943, Ch. 368. ) ## CHAPTER 2.5. Miscellaneous Powers of Department [205 - 347] ( Heading of Chapter 2.5 added by Stats. 1956, 1st Ex. Sess., Ch. 52. ) ## ARTICLE 2.5. Acquisition and Disposal of Property [250 - 260] ( Article 2.5 added by Stats. 1957, Ch. 2104. ) ## 260. In any lease, easement, or right of entry agreement entered into whereby the department leases real property or obtains a grant of easement, right-of-way, or right of entry in real property for the purpose of exploration for, or construction, operation, or maintenance of, water projects, or for other investigations or data collection, the department may agree to indemnify and hold harmless the lessor or grantor and may agree to repair or pay for any damage caused by reason of the uses authorized by such lease, easement, right-of-way, or right of entry. Insurance may be purchased by the Department of General Services, upon request of the department, to protect the department against loss or expense arising out of such a lease, easement, right-of-way, or right of entry. (Added by Stats. 1965, Ch. 1305.)
2600.
## Water Code - WAT ## DIVISION 2. WATER [1000 - 5951] ( Division 2 enacted by Stats. 1943, Ch. 368. ) ## PART 3. DETERMINATION OF WATER RIGHTS [2000 - 2900] ( Part 3 enacted by Stats. 1943, Ch. 368. ) ## CHAPTER 3. Statutory Adjudications [2500 - 2868] ( Chapter 3 enacted by Stats. 1943, Ch. 368. ) ## ARTICLE 5. Report and Preliminary Order of Determination [2600 - 2604] ( Article 5 repealed and added by Stats. 1976, Ch. 545. )
Verify source ↗

After water-use investigations are finished and the claim-filing period has expired, the board must prepare a report on the water supply and each claimant’s water-right claim.

## Water Code - WAT ## DIVISION 2. WATER [1000 - 5951] ( Division 2 enacted by Stats. 1943, Ch. 368. ) ## PART 3. DETERMINATION OF WATER RIGHTS [2000 - 2900] ( Part 3 enacted by Stats. 1943, Ch. 368. ) ## CHAPTER 3. Statutory Adjudications [2500 - 2868] ( Chapter 3 enacted by Stats. 1943, Ch. 368. ) ## ARTICLE 5. Report and Preliminary Order of Determination [2600 - 2604] ( Article 5 repealed and added by Stats. 1976, Ch. 545. ) ## 2600. After all investigations of water use have been completed and the time for filing proofs of claims has expired, the board shall prepare a report describing the water supply and abstracting the claim of water right of each claimant. (Amended by Stats. 2025, Ch. 422, Sec. 8. (SB 697) Effective January 1, 2026.)
26000.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 4. Modification and Refund of Assessments [26000 - 26003] ( Article 4 added by Stats. 1943, Ch. 372. )
Verify source ↗

A board must order the collector to cancel or modify an assessment when it finds certain assessment errors.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 4. Modification and Refund of Assessments [26000 - 26003] ( Article 4 added by Stats. 1943, Ch. 372. ) ## 26000. A board shall order the collector to cancel or modify, as may be proper, an assessment when it finds that any property has been either: (a) Assessed in any year more than once. (b) Assessed by reason of a clerical error for more than its full cash value. (c) Computed for assessment on an excessive acreage. (d) Assessed while not in the district. (Added by Stats. 1943, Ch. 372.)
26001.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 4. Modification and Refund of Assessments [26000 - 26003] ( Article 4 added by Stats. 1943, Ch. 372. )
Verify source ↗

The treasurer must refund certain assessments, penalties, or costs when the board orders it and the amounts were paid twice, collected unlawfully or by mistake, or paid for property that was never in the district.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 4. Modification and Refund of Assessments [26000 - 26003] ( Article 4 added by Stats. 1943, Ch. 372. ) ## 26001. On order of the board any assessments, penalties or costs thereon, or portions thereof, shall be refunded by the treasurer if they were either: (a) Paid more than once. (b) Erroneously or illegally collected. (c) Paid with respect to property not in the district and which has never been in the district. (Amended by Stats. 1968, Ch. 780.)
26002.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 4. Modification and Refund of Assessments [26000 - 26003] ( Article 4 added by Stats. 1943, Ch. 372. )
Verify source ↗

A refund order under this article can be made only if the claim is verified and filed within three years after the payment sought to be refunded.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 4. Modification and Refund of Assessments [26000 - 26003] ( Article 4 added by Stats. 1943, Ch. 372. ) ## 26002. No order for a refund under this article shall be made except upon a claim both: (a) Verified by the person who paid the assessments, penalties, or costs, his guardian, executor, or administrator. (b) Filed within three years after the making of the payment sought to be refunded. (Amended by Stats. 1968, Ch. 780.)
26003.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 4. Modification and Refund of Assessments [26000 - 26003] ( Article 4 added by Stats. 1943, Ch. 372. )
Verify source ↗

The board may order the collector to cancel an uncollected assessment on property that is uncollectible because it was transferred to the State or another public agency.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 4. Collection [25925 - 26003] ( Chapter 4 added by Stats. 1943, Ch. 372. ) ## ARTICLE 4. Modification and Refund of Assessments [26000 - 26003] ( Article 4 added by Stats. 1943, Ch. 372. ) ## 26003. The board may order the collector to cancel the uncollected assessment on any property which because of transfer to the State or another public agency is determined to be uncollectible. (Added by Stats. 1957, Ch. 475.)
2601.
## Water Code - WAT ## DIVISION 2. WATER [1000 - 5951] ( Division 2 enacted by Stats. 1943, Ch. 368. ) ## PART 3. DETERMINATION OF WATER RIGHTS [2000 - 2900] ( Part 3 enacted by Stats. 1943, Ch. 368. ) ## CHAPTER 3. Statutory Adjudications [2500 - 2868] ( Chapter 3 enacted by Stats. 1943, Ch. 368. ) ## ARTICLE 5. Report and Preliminary Order of Determination [2600 - 2604] ( Article 5 repealed and added by Stats. 1976, Ch. 545. )
Verify source ↗

The report must separately note any material differences between the claims and the investigators’ factual determinations.

## Water Code - WAT ## DIVISION 2. WATER [1000 - 5951] ( Division 2 enacted by Stats. 1943, Ch. 368. ) ## PART 3. DETERMINATION OF WATER RIGHTS [2000 - 2900] ( Part 3 enacted by Stats. 1943, Ch. 368. ) ## CHAPTER 3. Statutory Adjudications [2500 - 2868] ( Chapter 3 enacted by Stats. 1943, Ch. 368. ) ## ARTICLE 5. Report and Preliminary Order of Determination [2600 - 2604] ( Article 5 repealed and added by Stats. 1976, Ch. 545. ) ## 2601. The report shall note separately any material differences between the claims and the factual determinations made by the representatives of the board during the investigation. (Repealed and added by Stats. 1976, Ch. 545.)
2602.
## Water Code - WAT ## DIVISION 2. WATER [1000 - 5951] ( Division 2 enacted by Stats. 1943, Ch. 368. ) ## PART 3. DETERMINATION OF WATER RIGHTS [2000 - 2900] ( Part 3 enacted by Stats. 1943, Ch. 368. ) ## CHAPTER 3. Statutory Adjudications [2500 - 2868] ( Chapter 3 enacted by Stats. 1943, Ch. 368. ) ## ARTICLE 5. Report and Preliminary Order of Determination [2600 - 2604] ( Article 5 repealed and added by Stats. 1976, Ch. 545. )
Verify source ↗

The report must include a map and specified water-rights information, plus any other information the board requires.

## Water Code - WAT ## DIVISION 2. WATER [1000 - 5951] ( Division 2 enacted by Stats. 1943, Ch. 368. ) ## PART 3. DETERMINATION OF WATER RIGHTS [2000 - 2900] ( Part 3 enacted by Stats. 1943, Ch. 368. ) ## CHAPTER 3. Statutory Adjudications [2500 - 2868] ( Chapter 3 enacted by Stats. 1943, Ch. 368. ) ## ARTICLE 5. Report and Preliminary Order of Determination [2600 - 2604] ( Article 5 repealed and added by Stats. 1976, Ch. 545. ) ## 2602. The report shall include a map showing the stream system, diversion points, conduits, areas of water use and the type of use, owner’s names, and such other information as the board deems necessary. (Repealed and added by Stats. 1976, Ch. 545.)
2603.
## Water Code - WAT ## DIVISION 2. WATER [1000 - 5951] ( Division 2 enacted by Stats. 1943, Ch. 368. ) ## PART 3. DETERMINATION OF WATER RIGHTS [2000 - 2900] ( Part 3 enacted by Stats. 1943, Ch. 368. ) ## CHAPTER 3. Statutory Adjudications [2500 - 2868] ( Chapter 3 enacted by Stats. 1943, Ch. 368. ) ## ARTICLE 5. Report and Preliminary Order of Determination [2600 - 2604] ( Article 5 repealed and added by Stats. 1976, Ch. 545. )
Verify source ↗

The report must include a preliminary order determining and establishing the water rights for the stream system.

## Water Code - WAT ## DIVISION 2. WATER [1000 - 5951] ( Division 2 enacted by Stats. 1943, Ch. 368. ) ## PART 3. DETERMINATION OF WATER RIGHTS [2000 - 2900] ( Part 3 enacted by Stats. 1943, Ch. 368. ) ## CHAPTER 3. Statutory Adjudications [2500 - 2868] ( Chapter 3 enacted by Stats. 1943, Ch. 368. ) ## ARTICLE 5. Report and Preliminary Order of Determination [2600 - 2604] ( Article 5 repealed and added by Stats. 1976, Ch. 545. ) ## 2603. The report shall include a preliminary order of determination determining and establishing the several rights to the water of the stream system, giving appropriate consideration to claims at variance with the measurements and determinations of the representatives of the board. (Repealed and added by Stats. 1976, Ch. 545.)
2604.
## Water Code - WAT ## DIVISION 2. WATER [1000 - 5951] ( Division 2 enacted by Stats. 1943, Ch. 368. ) ## PART 3. DETERMINATION OF WATER RIGHTS [2000 - 2900] ( Part 3 enacted by Stats. 1943, Ch. 368. ) ## CHAPTER 3. Statutory Adjudications [2500 - 2868] ( Chapter 3 enacted by Stats. 1943, Ch. 368. ) ## ARTICLE 5. Report and Preliminary Order of Determination [2600 - 2604] ( Article 5 repealed and added by Stats. 1976, Ch. 545. )
Verify source ↗

A copy of the report must be sent by registered mail to each claimant and to each listed water user who did not file a claim. The notice must set a day at least 60 days later, and those persons may file objections before that day.

## Water Code - WAT ## DIVISION 2. WATER [1000 - 5951] ( Division 2 enacted by Stats. 1943, Ch. 368. ) ## PART 3. DETERMINATION OF WATER RIGHTS [2000 - 2900] ( Part 3 enacted by Stats. 1943, Ch. 368. ) ## CHAPTER 3. Statutory Adjudications [2500 - 2868] ( Chapter 3 enacted by Stats. 1943, Ch. 368. ) ## ARTICLE 5. Report and Preliminary Order of Determination [2600 - 2604] ( Article 5 repealed and added by Stats. 1976, Ch. 545. ) ## 2604. A copy of the report shall be sent by registered mail to each claimant and to each person not filing a claim appearing in the report as a water user. It shall be accompanied by a notice setting a day at least 60 days thereafter, prior to which such persons may file objections to any portion of the report, including the preliminary order of determination. (Repealed and added by Stats. 1976, Ch. 545.)
26075.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Date and Penalties for Delinquency [26075 - 26083] ( Article 1 added by Stats. 1943, Ch. 372. )
Verify source ↗

Unpaid assessments that are not payable in installments become delinquent at 5 p.m. on December 20 of the year they are levied.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Date and Penalties for Delinquency [26075 - 26083] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 26075. Unpaid assessments not payable in installments are delinquent at 5 p.m. on December 20th of the year in which they are levied. (Amended by Stats. 1957, Ch. 995.)
26076.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Date and Penalties for Delinquency [26075 - 26083] ( Article 1 added by Stats. 1943, Ch. 372. )
Verify source ↗

This section sets when unpaid irrigation district assessments become delinquent, including installment payments, completion assessments, and delayed delinquency when the date falls on a weekend or state holiday.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Date and Penalties for Delinquency [26075 - 26083] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 26076. Whenever assessments are payable in installments the first installment if unpaid is delinquent at 5 p.m. on December 20th of the year in which the assessment was levied, and the second installment if unpaid is delinquent at 5 p.m. on the following June 20th. The whole amount of completion assessments if unpaid shall become delinquent on December 20th notwithstanding that assessments in the district are payable in installments. If any of the dates of delinquency in this section or in Section 26075 fall on a Saturday, Sunday or a state holiday, the assessment due on that date becomes delinquent at 5 p.m. on the next business day. (Amended by Stats. 1957, Ch. 995.)
26077.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Date and Penalties for Delinquency [26075 - 26083] ( Article 1 added by Stats. 1943, Ch. 372. )
Verify source ↗

The collector must collect penalties on delinquent assessments, with different percentage penalties depending on how the assessments are paid.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Date and Penalties for Delinquency [26075 - 26083] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 26077. The collector shall collect on delinquent assessments for the use of the district the following penalties: (a) When assessments are not payable in installments, 5 per cent. (b) When assessments are payable in installments: (1) On the first installment, 10 per cent. (2) On the second installment, 5 per cent. (Added by Stats. 1943, Ch. 372.)
26078.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Date and Penalties for Delinquency [26075 - 26083] ( Article 1 added by Stats. 1943, Ch. 372. )
Verify source ↗

When an assessment becomes delinquent, the collector must add $5 collection costs per separately assessed parcel, and may also collect publication costs required by Section 26105.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Date and Penalties for Delinquency [26075 - 26083] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 26078. Upon the assessment, if not payable in installments, or the second installment of it, if payable in installments, becoming delinquent, the collector shall collect, in addition to the assessments due on the delinquent list and the penalties added, costs in the sum of five dollars ($5) on each parcel of land separately assessed, and may collect costs of publication of the list of delinquencies and notice as required by Section 26105. (Amended by Stats. 1985, Ch. 771, Sec. 8.)
26079.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Date and Penalties for Delinquency [26075 - 26083] ( Article 1 added by Stats. 1943, Ch. 372. )
Verify source ↗

If assessment-related duties are done late, later duties get extra time, and assessments cannot become delinquent for at least 30 days after the first publication notice that they are due and payable.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Date and Penalties for Delinquency [26075 - 26083] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 26079. If any duty relating to the assessment, levy, and collection of assessments is performed subsequent to the latest time it should have been performed, the time within which all duties consequent upon the performance of the preceding duty are to be performed shall be extended to allow the elapsing of the intervals required to elapse between the performance of the duties, and assessments shall not become delinquent for at least 30 days after the first publication of notice that the assessments are due and payable. (Added by Stats. 1943, Ch. 372.)
26080.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Date and Penalties for Delinquency [26075 - 26083] ( Article 1 added by Stats. 1943, Ch. 372. )
Verify source ↗

Certain assessment records and delinquency lists count as prima facie evidence for unpaid assessments and related compliance.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Date and Penalties for Delinquency [26075 - 26083] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 26080. The assessment book, a copy of any portion of it certified by the collector, or the published list of delinquencies, showing unpaid assessments against any property is prima facie evidence of the assessment, the property assessed, the delinquency, the amount of assessments due and unpaid, and compliance with all forms of law relating to the assessment, equalization, and levy of the assessments. (Added by Stats. 1943, Ch. 372.)
26081.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Date and Penalties for Delinquency [26075 - 26083] ( Article 1 added by Stats. 1943, Ch. 372. )
Verify source ↗

After an assessment is delinquent, the board may tell the collector not to sell delinquent property and instead to file suit to collect the debt.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Date and Penalties for Delinquency [26075 - 26083] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 26081. At any time after any assessment has become delinquent the board may direct the collector not to proceed with the sale of any delinquent property, but to bring suit against the delinquent in the proper court in the name of the district to enforce collection. (Added by Stats. 1943, Ch. 372.)
26082.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Date and Penalties for Delinquency [26075 - 26083] ( Article 1 added by Stats. 1943, Ch. 372. )
Verify source ↗

The Code of Civil Procedure rules on pleadings, proofs, and trials apply to proceedings to enforce collection of assessments.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Date and Penalties for Delinquency [26075 - 26083] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 26082. The provisions of the Code of Civil Procedure relating to pleadings, proofs, and trials are applicable to proceedings to enforce collection of assessments. (Added by Stats. 1943, Ch. 372.)
26083.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Date and Penalties for Delinquency [26075 - 26083] ( Article 1 added by Stats. 1943, Ch. 372. )
Verify source ↗

In a suit for assessments, the district may recover delinquent assessments, penalties, and court costs.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Date and Penalties for Delinquency [26075 - 26083] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 26083. In a suit for assessments the district may recover the amount of the delinquent assessments, penalties, and costs of suit. (Added by Stats. 1943, Ch. 372.)
26100.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Publication of List of Delinquencies [26100 - 26108] ( Article 2 added by Stats. 1943, Ch. 372. )
Verify source ↗

If assessments are not payable in installments, the collector must begin publishing the list of delinquencies on or before February 1.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Publication of List of Delinquencies [26100 - 26108] ( Article 2 added by Stats. 1943, Ch. 372. ) ## 26100. When assessments are not payable in installments, the collector shall commence to publish the list of delinquencies on or before the first day of February. (Added by Stats. 1943, Ch. 372.)
26101.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Publication of List of Delinquencies [26100 - 26108] ( Article 2 added by Stats. 1943, Ch. 372. )
Verify source ↗

If assessments are payable in installments, the first publication of the delinquency list must occur no earlier than July 1 and no later than September 1.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Publication of List of Delinquencies [26100 - 26108] ( Article 2 added by Stats. 1943, Ch. 372. ) ## 26101. When assessments are payable in installments, the first publication of the list of delinquencies shall not be made before the first day of July nor after the first day of September. (Amended by Stats. 1963, Ch. 34.)
26102.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Publication of List of Delinquencies [26100 - 26108] ( Article 2 added by Stats. 1943, Ch. 372. )
Verify source ↗

The published list of delinquencies must include specified information for each delinquent parcel of land.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Publication of List of Delinquencies [26100 - 26108] ( Article 2 added by Stats. 1943, Ch. 372. ) ## 26102. The published list of delinquencies shall contain all of the following information relating to each parcel of land separately assessed on which the assessment is delinquent: (a) The name of the assessee. (b) The description of the land. (c) The total amount due, which shall be the aggregate of the assessments, penalties, and costs due thereon. (Added by Stats. 1943, Ch. 372.)
26103.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Publication of List of Delinquencies [26100 - 26108] ( Article 2 added by Stats. 1943, Ch. 372. )
Verify source ↗

Only the published list of delinquencies is allowed; no separate delinquent list is needed.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Publication of List of Delinquencies [26100 - 26108] ( Article 2 added by Stats. 1943, Ch. 372. ) ## 26103. There need be no delinquent list other than the published list of delinquencies. (Added by Stats. 1943, Ch. 372.)
26104.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Publication of List of Delinquencies [26100 - 26108] ( Article 2 added by Stats. 1943, Ch. 372. )
Verify source ↗

The collector must publish a notice with the list of delinquencies.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Publication of List of Delinquencies [26100 - 26108] ( Article 2 added by Stats. 1943, Ch. 372. ) ## 26104. The collector shall publish with the list of delinquencies a notice, specifying: (a) That each parcel separately assessed on which the amount due as shown on the list is not paid will be sold to the district. (b) The time and place of the sale. (Added by Stats. 1943, Ch. 372.)
26105.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Publication of List of Delinquencies [26100 - 26108] ( Article 2 added by Stats. 1943, Ch. 372. )
Verify source ↗

The list of delinquencies and the notice must be published once a week for three successive weeks in a newspaper published in the county where the delinquent property is located.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Publication of List of Delinquencies [26100 - 26108] ( Article 2 added by Stats. 1943, Ch. 372. ) ## 26105. The list of delinquencies and notice shall be published once a week for three successive weeks in a newspaper published in the county in which the delinquent property is situated but only information pertaining to and descriptions of land situated in the county need be set forth in the publication in that county. (Added by Stats. 1943, Ch. 372.)
26106.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Publication of List of Delinquencies [26100 - 26108] ( Article 2 added by Stats. 1943, Ch. 372. )
Verify source ↗

If land assessed to the same person is in more than one county, the publication may be made in any county where part of the land is located.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Publication of List of Delinquencies [26100 - 26108] ( Article 2 added by Stats. 1943, Ch. 372. ) ## 26106. If any land assessed to the same person lies in more than one county, publication may be made in any county in which any portion of the land lies. (Added by Stats. 1943, Ch. 372.)
26107.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Publication of List of Delinquencies [26100 - 26108] ( Article 2 added by Stats. 1943, Ch. 372. )
Verify source ↗

The board must have the delinquency list and notice published in a newspaper it designates, but if it misses the deadline the collector selects the newspaper.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Publication of List of Delinquencies [26100 - 26108] ( Article 2 added by Stats. 1943, Ch. 372. ) ## 26107. Publication of the list of delinquencies and notice shall be made in the newspaper designated by the board. If assessments are not payable in installments, the designation of the newspaper shall be made by the board on or before the fifteenth day of December of the year in which the assessment was levied. If assessments are payable in two installments, the designation shall be made by the board on or before the fifteenth day of June following the year in which the assessment was levied. If the designation is not made by the board within the time provided in this section, the collector shall select the newspaper. (Added by Stats. 1943, Ch. 372.)
26108.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Publication of List of Delinquencies [26100 - 26108] ( Article 2 added by Stats. 1943, Ch. 372. )
Verify source ↗

If a publication error in a delinquency sale notice or delinquency list is found before the sale and could invalidate the sale, the collector must republish the notice and affected list items at once.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Publication of List of Delinquencies [26100 - 26108] ( Article 2 added by Stats. 1943, Ch. 372. ) ## 26108. If any error should occur in the publication of the notice of the sale of any delinquent property or the list of delinquencies which might invalidate a sale and the error is discovered prior to sale, the collector shall at once republish the notice of the sale and the items of the list of delinquency as to the property affected by the error, making the republication conform to this article. (Added by Stats. 1943, Ch. 372.)
26125.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Assessment Sale [26125 - 26138] ( Article 3 added by Stats. 1943, Ch. 372. )
Verify source ↗

The collector designates where the delinquent sale will be held, and the place must be within the district or at the district office.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Assessment Sale [26125 - 26138] ( Article 3 added by Stats. 1943, Ch. 372. ) ## 26125. The place of the delinquent sale shall be at a point, designated by the collector, within the district or at the district office. (Added by Stats. 1943, Ch. 372.)
26126.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Assessment Sale [26125 - 26138] ( Article 3 added by Stats. 1943, Ch. 372. )
Verify source ↗

The delinquent sale must be scheduled between 21 and 28 days after the first publication of the delinquency list, or after republication for republished property.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Assessment Sale [26125 - 26138] ( Article 3 added by Stats. 1943, Ch. 372. ) ## 26126. The time of the delinquent sale shall be not less than 21 nor more than 28 days from the date of the first publication of the list of delinquencies or first republication as to property republished. (Added by Stats. 1943, Ch. 372.)
26127.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Assessment Sale [26125 - 26138] ( Article 3 added by Stats. 1943, Ch. 372. )
Verify source ↗

The collector may postpone a delinquent sale from day to day, but the sale must be completed within three weeks of the date in the sale notice.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Assessment Sale [26125 - 26138] ( Article 3 added by Stats. 1943, Ch. 372. ) ## 26127. The collector may postpone the day of the delinquent sale from day to day, but the sale shall be made within three weeks from the day fixed in the notice of the sale. If any sale is stayed by legal proceedings, the time during which the sale is stayed shall not be a part of the time limited for making the sale. (Added by Stats. 1943, Ch. 372.)
26128.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Assessment Sale [26125 - 26138] ( Article 3 added by Stats. 1943, Ch. 372. )
Verify source ↗

The collector must sell unpaid separately assessed parcels to the district on the noticed sale day or a postponed day.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Assessment Sale [26125 - 26138] ( Article 3 added by Stats. 1943, Ch. 372. ) ## 26128. On the day fixed for the sale in the published notice or on a subsequent day to which the collector may have postponed it the collector shall sell to the district the whole amount of each parcel of property separately assessed upon which the assessments remain unpaid. (Added by Stats. 1943, Ch. 372.)
26129.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Assessment Sale [26125 - 26138] ( Article 3 added by Stats. 1943, Ch. 372. )
Verify source ↗

The collector must record “sold to the district” in the assessment book for each parcel sold.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Assessment Sale [26125 - 26138] ( Article 3 added by Stats. 1943, Ch. 372. ) ## 26129. Thereupon the collector shall as to each parcel sold make an entry “sold to the district” in the assessment book. (Added by Stats. 1943, Ch. 372.)
26130.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Assessment Sale [26125 - 26138] ( Article 3 added by Stats. 1943, Ch. 372. )
Verify source ↗

After a delinquent sale, the collector must prepare and sign a duplicate certificate of sale for each separately assessed and sold parcel.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Assessment Sale [26125 - 26138] ( Article 3 added by Stats. 1943, Ch. 372. ) ## 26130. After the delinquent sale the collector shall make out in duplicate and sign a certificate of sale for each parcel separately assessed and sold, setting forth all of the following: (a) A description of the property sold. (b) The amount for which it was sold. (c) A statement that it was sold for a delinquent assessment. (d) When the purchaser will be entitled to a deed. (Added by Stats. 1943, Ch. 372.)
26131.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Assessment Sale [26125 - 26138] ( Article 3 added by Stats. 1943, Ch. 372. )
Verify source ↗

A certificate of sale may use a substantially similar form, and the purchaser is entitled to a deed after five years unless the property is redeemed.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Assessment Sale [26125 - 26138] ( Article 3 added by Stats. 1943, Ch. 372. ) ## 26131. The certificate of sale may be in substantially the following form, the blanks being filled to show the facts in each case: _____ Certificate of Sale _____ No. ___ _____ _______ Irrigation District _____ I, the collector of ______ Irrigation District, certify that on the ____ day of ____, 19__, after giving the required notice, I sold to ______ Irrigation District, the purchaser, for the sum of ______ dollars ($____) real property in the County of ______, State of California, described as follows: (Insert description.) This land was assessed to ________. This property was sold for a delinquent assessment levied on it in the year ____ by the district, and the sale price was the sum due and unpaid on the assessment and the penalties and costs The purchaser will be entitled to a deed to the property at any time after five years from the date of the sale unless in the meantime the property is redeemed. Witness my hand and the seal of the district this ______ day of ________, 19__. (District Seal.) _____ Collector of ______ Irrigation District (Amended by Stats. 1969, Ch. 1346.)
26132.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Assessment Sale [26125 - 26138] ( Article 3 added by Stats. 1943, Ch. 372. )
Verify source ↗

One duplicate certificate of sale must be kept by the collector, and the other must be recorded in the county recorder’s office.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Assessment Sale [26125 - 26138] ( Article 3 added by Stats. 1943, Ch. 372. ) ## 26132. Of each of the duplicate certificates of sale one shall be retained by the collector and the other shall be recorded in the office of the county recorder of the county in which the property is situated. (Amended by Stats. 1967, Ch. 79.)
26133.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Assessment Sale [26125 - 26138] ( Article 3 added by Stats. 1943, Ch. 372. )
Verify source ↗

For property sold for taxes or assessments, the proceeds must be handled and distributed under the Government Code, unless the sale and funds are handled under a specified Revenue and Taxation Code provision.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Assessment Sale [26125 - 26138] ( Article 3 added by Stats. 1943, Ch. 372. ) ## 26133. Notwithstanding any other provision of this part to the contrary, in the case of a sale of property for taxes or assessments, except where the sale is conducted and the funds are accounted for as provided in Division 1 (commencing with Section 101) of the Revenue and Taxation Code, all proceeds shall be accounted for and distributed as provided in Article 12 (commencing with Section 53925) of Chapter 4 of Part 1 of Division 2 of Title 5 of the Government Code. (Added by Stats. 1977, Ch. 648.)
26135.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Assessment Sale [26125 - 26138] ( Article 3 added by Stats. 1943, Ch. 372. )
Verify source ↗

The secretary must notify the collector about assignments of certificates of sale.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Assessment Sale [26125 - 26138] ( Article 3 added by Stats. 1943, Ch. 372. ) ## 26135. The secretary shall notify the collector of assignments of certificates of sale. (Added by Stats. 1943, Ch. 372.)
26136.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Assessment Sale [26125 - 26138] ( Article 3 added by Stats. 1943, Ch. 372. )
Verify source ↗

A sale for delinquent assessments is not invalid just because the owner is named incorrectly or there is another ownership-related mistake.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Assessment Sale [26125 - 26138] ( Article 3 added by Stats. 1943, Ch. 372. ) ## 26136. When property is sold for assessments imposed on it as the property of a particular person, no misnomer of the owner or supposed owner or any other mistake relating to the ownership of it affects the sale or renders it void or voidable. (Added by Stats. 1943, Ch. 372.)
26137.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Assessment Sale [26125 - 26138] ( Article 3 added by Stats. 1943, Ch. 372. )
Verify source ↗

An assessment becomes conclusively presumed paid after the later of 10 years after delinquency or 1 year after this section was added, unless a sale for nonpayment happened earlier.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Assessment Sale [26125 - 26138] ( Article 3 added by Stats. 1943, Ch. 372. ) ## 26137. Ten years after it became delinquent or one year after the addition of this section, whichever is the later, any assessment levied by a district shall be conclusively presumed to have been paid, unless a sale for the nonpayment thereof was made prior to said time and the collector of the district on request shall mark such assessment conclusively presumed to have been paid. (Added by Stats. 1947, Ch. 1524.)
26138.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Assessment Sale [26125 - 26138] ( Article 3 added by Stats. 1943, Ch. 372. )
Verify source ↗

After the stated time, redemption from a district assessment sale is conclusively presumed unless a qualifying deed was issued and recorded first.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 5. Delinquency [26075 - 26138] ( Chapter 5 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Assessment Sale [26125 - 26138] ( Article 3 added by Stats. 1943, Ch. 372. ) ## 26138. Ten years after the issuance of a certificate of sale for the nonpayment of a district assessment or one year after the addition of this section, whichever is the later, it shall be conclusively presumed that redemption was made from the sale, unless prior to such time a deed was issued by the collector pursuant to the certificate of sale and such deed was recorded in the office of the recorder of the county in which the property described in the certificate of sale was located. (Added by Stats. 1947, Ch. 1524.)
26225.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 6. Redemption and Its Termination [26225 - 26326] ( Chapter 6 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Redemption Generally [26225 - 26232] ( Article 1 added by Stats. 1943, Ch. 372. )
Verify source ↗

Property sold for delinquent assessments can be redeemed within five years of sale, or later in limited circumstances before a collector’s deed is delivered.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 6. Redemption and Its Termination [26225 - 26326] ( Chapter 6 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Redemption Generally [26225 - 26232] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 26225. (a) Property sold for delinquent assessments may be redeemed within five years from the date of sale, or thereafter before a collector’s deed of the property has been delivered. (b) If a collector’s deed has been delivered to the district, the period of redemption is extended until the first bid is received for the property or until the board determines the property is not to be sold as provided in Section 26290. (c) Redemption before a collector’s deed of the property has been delivered may be made by payment in lawful money of the United States to the collector of the amount for which the property was sold plus a penalty equal to the adjusted annual rate established by the Franchise Tax Board, as provided in Section 19521 of the Revenue and Taxation Code, divided by 12 per month from the date of sale until redemption. Redemption after a collector’s deed has been delivered may only be made by payment of the total of the following amounts: (1) The total of the amount of the sale shown on each certificate of sale outstanding. (2) A penalty on each certificate of sale outstanding equal to the adjusted annual rate established by the Franchise Tax Board, as provided in Section 19521 of the Revenue and Taxation Code, divided by 12 per month from the date of sale until redemption. (3) An amount for each year of escaped assessment determined as follows: the assessor shall establish the assessment value for the land for each year of escaped assessment and the collector shall apply the rate fixed in that year to determine the amount of the escaped assessment. (4) The costs incurred in connection with recording the certificate of sale and the certificate of redemption. (5) The costs of publication of notice incurred in connection with the delinquency. (6) The costs incurred in connection with the preparation for a proposed sale of property, except that a district board may waive some or all of these costs if it determines that the circumstances support the waiver. (Amended by Stats. 1996, Ch. 144, Sec. 1. Effective January 1, 1997.)
26226.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 6. Redemption and Its Termination [26225 - 26326] ( Chapter 6 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Redemption Generally [26225 - 26232] ( Article 1 added by Stats. 1943, Ch. 372. )
Verify source ↗

When redemption money and the fixed recorder’s fee are paid, the collector must issue duplicate redemption certificates. If a collector’s deed is still outstanding, the certificate must also list the deed details and operate as redemption from that deed and any outstanding sale certificates.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 6. Redemption and Its Termination [26225 - 26326] ( Chapter 6 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Redemption Generally [26225 - 26232] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 26226. On receipt of the redemption money plus the amount of the recorder’s fee fixed in this article the collector shall make out duplicate certificates of redemption reciting the payment and stating the date and number of the certificate of sale to which the redemption applies. If a collector’s deed is outstanding at the time of redemption the certificate of redemption shall also state the date of the deed and the place, book, and page at which it was recorded and shall constitute redemption from the deed, as well as all outstanding certificates of sale on the property. (Amended by Stats. 1977, Ch. 951.)
26227.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 6. Redemption and Its Termination [26225 - 26326] ( Chapter 6 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Redemption Generally [26225 - 26232] ( Article 1 added by Stats. 1943, Ch. 372. )
Verify source ↗

A duplicate certificate of redemption must be given to the redemptioner.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 6. Redemption and Its Termination [26225 - 26326] ( Chapter 6 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Redemption Generally [26225 - 26232] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 26227. One of the duplicate certificates of redemption shall be given to the redemptioner. (Added by Stats. 1943, Ch. 372.)
26228.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 6. Redemption and Its Termination [26225 - 26326] ( Chapter 6 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Redemption Generally [26225 - 26232] ( Article 1 added by Stats. 1943, Ch. 372. )
Verify source ↗

If part of a property is redeemed, that redeemed part must be described in the certificate of redemption.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 6. Redemption and Its Termination [26225 - 26326] ( Chapter 6 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Redemption Generally [26225 - 26232] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 26228. In case of a redemption of part of any property described in a certificate of sale, the part redeemed shall be described in the certificate of redemption. (Added by Stats. 1943, Ch. 372.)
26229.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 6. Redemption and Its Termination [26225 - 26326] ( Chapter 6 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Redemption Generally [26225 - 26232] ( Article 1 added by Stats. 1943, Ch. 372. )
Verify source ↗

The collector must record the duplicate certificate of redemption with the county recorder and pay the recording fee.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 6. Redemption and Its Termination [26225 - 26326] ( Chapter 6 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Redemption Generally [26225 - 26232] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 26229. The collector shall record the other duplicate certificate of redemption with the county recorder in whose office the certificate of sale was recorded and shall pay the recording fee provided for in Section 27361 of the Government Code. Such recorded certificate of redemption is conclusive in favor of a purchaser or encumbrancer for value. (Amended by Stats. 1973, Ch. 556.)
26231.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 6. Redemption and Its Termination [26225 - 26326] ( Chapter 6 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Redemption Generally [26225 - 26232] ( Article 1 added by Stats. 1943, Ch. 372. )
Verify source ↗

When a certificate of sale has been assigned, the collector must hold the redemption money and pay it to the certificate holder on demand.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 6. Redemption and Its Termination [26225 - 26326] ( Chapter 6 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Redemption Generally [26225 - 26232] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 26231. When a certificate of sale has been assigned, the collector shall hold the redemption money for and on demand pay it to the holder of the certificate. (Added by Stats. 1943, Ch. 372.)
26232.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 6. Redemption and Its Termination [26225 - 26326] ( Chapter 6 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Redemption Generally [26225 - 26232] ( Article 1 added by Stats. 1943, Ch. 372. )
Verify source ↗

A district or its officers are not bound by an incorrect assessment or redemption estimate unless it was written, signed by the collector, and relied on in good faith by the payer.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 6. Redemption and Its Termination [26225 - 26326] ( Chapter 6 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Redemption Generally [26225 - 26232] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 26232. No incorrect statement or estimate of assessments due or amount required to redeem is binding upon a district or its officers unless the incorrect statement or estimate was in writing signed by the collector and relied upon in good faith by the party paying the amount designated. (Added by Stats. 1943, Ch. 648.)
2625.
## Water Code - WAT ## DIVISION 2. WATER [1000 - 5951] ( Division 2 enacted by Stats. 1943, Ch. 368. ) ## PART 3. DETERMINATION OF WATER RIGHTS [2000 - 2900] ( Part 3 enacted by Stats. 1943, Ch. 368. ) ## CHAPTER 3. Statutory Adjudications [2500 - 2868] ( Chapter 3 enacted by Stats. 1943, Ch. 368. ) ## ARTICLE 6. Objections to the Report [2625 - 2628] ( Article 6 repealed and added by Stats. 1976, Ch. 545. )
Verify source ↗

The board must set an inspection period of at least five days, and the notice must set a time and place convenient for claimants.

## Water Code - WAT ## DIVISION 2. WATER [1000 - 5951] ( Division 2 enacted by Stats. 1943, Ch. 368. ) ## PART 3. DETERMINATION OF WATER RIGHTS [2000 - 2900] ( Part 3 enacted by Stats. 1943, Ch. 368. ) ## CHAPTER 3. Statutory Adjudications [2500 - 2868] ( Chapter 3 enacted by Stats. 1943, Ch. 368. ) ## ARTICLE 6. Objections to the Report [2625 - 2628] ( Article 6 repealed and added by Stats. 1976, Ch. 545. ) ## 2625. The notice shall also set a time and place reasonably convenient to the claimants when and where the proofs of claim and measurements and other data collected by the board during the proceedings will be open and available for inspection by all interested persons. The period of inspection shall be fixed by the board but shall be not less than five days. (Repealed and added by Stats. 1976, Ch. 545.)
2626.
## Water Code - WAT ## DIVISION 2. WATER [1000 - 5951] ( Division 2 enacted by Stats. 1943, Ch. 368. ) ## PART 3. DETERMINATION OF WATER RIGHTS [2000 - 2900] ( Part 3 enacted by Stats. 1943, Ch. 368. ) ## CHAPTER 3. Statutory Adjudications [2500 - 2868] ( Chapter 3 enacted by Stats. 1943, Ch. 368. ) ## ARTICLE 6. Objections to the Report [2625 - 2628] ( Article 6 repealed and added by Stats. 1976, Ch. 545. )
Verify source ↗

A board representative must attend at the noticed time and place and allow interested persons to inspect filed evidence and proofs of claim during the inspection period.

## Water Code - WAT ## DIVISION 2. WATER [1000 - 5951] ( Division 2 enacted by Stats. 1943, Ch. 368. ) ## PART 3. DETERMINATION OF WATER RIGHTS [2000 - 2900] ( Part 3 enacted by Stats. 1943, Ch. 368. ) ## CHAPTER 3. Statutory Adjudications [2500 - 2868] ( Chapter 3 enacted by Stats. 1943, Ch. 368. ) ## ARTICLE 6. Objections to the Report [2625 - 2628] ( Article 6 repealed and added by Stats. 1976, Ch. 545. ) ## 2626. A representative of the board shall be present at the time and place designated in the notice, and shall permit, during the period of inspection, any person interested to inspect such evidence and proofs of claim as have been filed. (Repealed and added by Stats. 1976, Ch. 545.)
2627.
## Water Code - WAT ## DIVISION 2. WATER [1000 - 5951] ( Division 2 enacted by Stats. 1943, Ch. 368. ) ## PART 3. DETERMINATION OF WATER RIGHTS [2000 - 2900] ( Part 3 enacted by Stats. 1943, Ch. 368. ) ## CHAPTER 3. Statutory Adjudications [2500 - 2868] ( Chapter 3 enacted by Stats. 1943, Ch. 368. ) ## ARTICLE 6. Objections to the Report [2625 - 2628] ( Article 6 repealed and added by Stats. 1976, Ch. 545. )
Verify source ↗

The inspection period must end at least 30 days before the deadline for claimants to file objections to the report and preliminary order of determination.

## Water Code - WAT ## DIVISION 2. WATER [1000 - 5951] ( Division 2 enacted by Stats. 1943, Ch. 368. ) ## PART 3. DETERMINATION OF WATER RIGHTS [2000 - 2900] ( Part 3 enacted by Stats. 1943, Ch. 368. ) ## CHAPTER 3. Statutory Adjudications [2500 - 2868] ( Chapter 3 enacted by Stats. 1943, Ch. 368. ) ## ARTICLE 6. Objections to the Report [2625 - 2628] ( Article 6 repealed and added by Stats. 1976, Ch. 545. ) ## 2627. The period of inspection shall be concluded at least 30 days prior to the expiration of the time allowed claimants for filing objections to the report and preliminary order of determination. (Repealed and added by Stats. 1976, Ch. 545.)
26275.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 6. Redemption and Its Termination [26225 - 26326] ( Chapter 6 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Deed on Termination of Redemption [26275 - 26280] ( Article 3 added by Stats. 1943, Ch. 372. )
Verify source ↗

The collector must mail a certified notice before redemption ends and, after the stated time conditions, must deliver a collector’s deed on demand if the property has not been redeemed.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 6. Redemption and Its Termination [26225 - 26326] ( Chapter 6 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Deed on Termination of Redemption [26275 - 26280] ( Article 3 added by Stats. 1943, Ch. 372. ) ## 26275. If property sold for delinquent assessments has not been redeemed and five years have elapsed from the date of its sale, at least 30 days prior to the end of the redemption period the collector shall mail a notice specifying the date of sale and advising that, unless redeemed, a collector’s deed will be issued to the property at any time after five years from the date of sale has elapsed. The notice shall be sent by certified mail to the last assessee of the property addressed to his last address shown on the assessment roll. Five years after the date of sale, and 30 days after mailing of the notice, the collector, upon demand, shall deliver a collector’s deed to the property to the district or to the assignee holding the certificate of sale. (Amended by Stats. 1969, Ch. 1346.)
26276.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 6. Redemption and Its Termination [26225 - 26326] ( Chapter 6 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Deed on Termination of Redemption [26275 - 26280] ( Article 3 added by Stats. 1943, Ch. 372. )
Verify source ↗

Collector’s deeds must include the sale date and a statement that no one redeemed the property within the allowed redemption time.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 6. Redemption and Its Termination [26225 - 26326] ( Chapter 6 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Deed on Termination of Redemption [26275 - 26280] ( Article 3 added by Stats. 1943, Ch. 372. ) ## 26276. Collector’s deeds shall contain all of the following: (a) Date of the sale. (b) Statement that no person redeemed the property during the time allowed for its redemption. (Added by Stats. 1943, Ch. 372.)
26277.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 6. Redemption and Its Termination [26225 - 26326] ( Chapter 6 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Deed on Termination of Redemption [26275 - 26280] ( Article 3 added by Stats. 1943, Ch. 372. )
Verify source ↗

The collector may use a substantially prescribed deed form, with blanks filled in to match the facts of the case.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 6. Redemption and Its Termination [26225 - 26326] ( Chapter 6 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Deed on Termination of Redemption [26275 - 26280] ( Article 3 added by Stats. 1943, Ch. 372. ) ## 26277. The deed made by the collector may be in substantially the following form, the blanks being filled to show the facts in each case: Collector’s Deed ____ Irrigation District On the ____ day of _____, 19__, the collector of _____ Irrigation District sold to _____ Irrigation District for a delinquent assessment real property situated within the district and in the County of _____, State of California, described as follows: (Insert description.) No person has redeemed the property from the sale and the purchaser has demanded a deed to the property. Wherefore, I, the collector of _____ Irrigation District, grant to _____ all of the real property aforesaid. Witness my hand and the seal of the district this ____ day of _____, 19__. (District Seal.) _____ Collector of ______ Irrigation District (Amended by Stats. 1968, Ch. 780.)
26278.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 6. Redemption and Its Termination [26225 - 26326] ( Chapter 6 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Deed on Termination of Redemption [26275 - 26280] ( Article 3 added by Stats. 1943, Ch. 372. )
Verify source ↗

If an assignee of a certificate of sale asks for a collector’s deed, the deed form must be changed to replace “the purchaser” with wording naming the assignee.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 6. Redemption and Its Termination [26225 - 26326] ( Chapter 6 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Deed on Termination of Redemption [26275 - 26280] ( Article 3 added by Stats. 1943, Ch. 372. ) ## 26278. If a collector’s deed is demanded by an assignee of a certificate of sale, the form of deed shall be amended by striking out the words “the purchaser” and inserting in lieu thereof substantially the following: “____ to whom the certificate of sale has been assigned.” (Added by Stats. 1943, Ch. 372.)
26279.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 6. Redemption and Its Termination [26225 - 26326] ( Chapter 6 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Deed on Termination of Redemption [26275 - 26280] ( Article 3 added by Stats. 1943, Ch. 372. )
Verify source ↗

If partial redemption has been made, the collector’s deed form must be changed to match the facts.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 6. Redemption and Its Termination [26225 - 26326] ( Chapter 6 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Deed on Termination of Redemption [26275 - 26280] ( Article 3 added by Stats. 1943, Ch. 372. ) ## 26279. In case partial redemption has been made, the form of the collector’s deed shall be modified to conform to the facts. (Added by Stats. 1943, Ch. 372.)
2628.
## Water Code - WAT ## DIVISION 2. WATER [1000 - 5951] ( Division 2 enacted by Stats. 1943, Ch. 368. ) ## PART 3. DETERMINATION OF WATER RIGHTS [2000 - 2900] ( Part 3 enacted by Stats. 1943, Ch. 368. ) ## CHAPTER 3. Statutory Adjudications [2500 - 2868] ( Chapter 3 enacted by Stats. 1943, Ch. 368. ) ## ARTICLE 6. Objections to the Report [2625 - 2628] ( Article 6 repealed and added by Stats. 1976, Ch. 545. )
Verify source ↗

Objections must be in writing and must state the grounds of the objection with reasonable certainty.

## Water Code - WAT ## DIVISION 2. WATER [1000 - 5951] ( Division 2 enacted by Stats. 1943, Ch. 368. ) ## PART 3. DETERMINATION OF WATER RIGHTS [2000 - 2900] ( Part 3 enacted by Stats. 1943, Ch. 368. ) ## CHAPTER 3. Statutory Adjudications [2500 - 2868] ( Chapter 3 enacted by Stats. 1943, Ch. 368. ) ## ARTICLE 6. Objections to the Report [2625 - 2628] ( Article 6 repealed and added by Stats. 1976, Ch. 545. ) ## 2628. The objections shall be in writing and shall state with reasonable certainty the grounds of the objection. (Repealed and added by Stats. 1976, Ch. 545.)
26280.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 6. Redemption and Its Termination [26225 - 26326] ( Chapter 6 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Deed on Termination of Redemption [26275 - 26280] ( Article 3 added by Stats. 1943, Ch. 372. )
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The collector must receive $2 from the purchaser for making the deed, unless the deed is to the district.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 6. Redemption and Its Termination [26225 - 26326] ( Chapter 6 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Deed on Termination of Redemption [26275 - 26280] ( Article 3 added by Stats. 1943, Ch. 372. ) ## 26280. The collector shall receive from the purchaser for the use of the district two dollars ($2.00) for making the deed except when the deed is to the district. (Added by Stats. 1943, Ch. 372.)
26290.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 6. Redemption and Its Termination [26225 - 26326] ( Chapter 6 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3.5. Redemption After Collector’s Deed [26290- 26290.] ( Article 3.5 added by Stats. 1968, Ch. 780. )
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After a collector’s deed is delivered, the district generally cannot sell or dispose of the property except under this section, and any sale must follow the notice and auction rules stated here.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 6. Redemption and Its Termination [26225 - 26326] ( Chapter 6 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3.5. Redemption After Collector’s Deed [26290- 26290.] ( Article 3.5 added by Stats. 1968, Ch. 780. ) ## 26290. (a) If a collector’s deed for property sold for delinquent assessments, or one installment of a delinquent assessment, has been delivered to the district, the district shall not sell or otherwise dispose of the property except as provided in this section. (b) The district may sell the property, in which case it shall sell the property at a public auction upon having first given notice to the assessee by certified mail with return receipt requested and notice of the sale as prescribed by Sections 3701, 3702, and 3704 of the Revenue and Taxation Code. (c) If the property is to be sold and is not redeemed before the first bid is received on the property, the district shall sell the property at public auction to the highest bidder at the time and place fixed. (d) The board may establish a minimum sale price for the property which includes all of the following amounts: (1) The amount of the sale described on each certificate of sale outstanding. (2) The amount of a penalty on each certificate of sale outstanding that equals the adjusted annual rate established by the Franchise Tax Board, as provided in Section 19521 of the Revenue and Taxation Code, divided by 12 per month from the date of sale until sale at public auction. (3) An amount that equals the amount for each year of escaped assessment. The assessor shall establish the assessment value for the land for each year of escaped assessment and the collector shall apply the rate fixed in that year to determine the amount of the escaped assessment. (4) The costs incurred in connection with recording the certificate of sale . (5) The costs of publication of notice incurred in connection with the delinquency. (6) The costs incurred in connection with the preparation for a proposed sale of the property, except that a district board may waive some or all of these costs if it determines that the circumstances support the waiver. (e) At any time after the delivery of the collector’s deed, and before the property is sold, the board may determine by resolution that the property is not to be sold, thereby terminating the right to redemption, but at least 30 days before the adoption of such a resolution the district shall give notice to the assessee, with return receipt requested, of the time, date, and place of the meeting at which the resolution will be considered and state that the property may be redeemed at any time before the adoption of the resolution. (Amended by Stats. 1996, Ch. 144, Sec. 2. Effective January 1, 1997.)
26300.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 6. Redemption and Its Termination [26225 - 26326] ( Chapter 6 added by Stats. 1943, Ch. 372. ) ## ARTICLE 4. Effect of Deed [26300 - 26307] ( Article 4 added by Stats. 1943, Ch. 372. )
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A collector’s deed generally transfers title free of encumbrances, but it does not transfer mineral, oil, gas, or other hydrocarbon rights that were separately owned at the assessment date.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 6. Redemption and Its Termination [26225 - 26326] ( Chapter 6 added by Stats. 1943, Ch. 372. ) ## ARTICLE 4. Effect of Deed [26300 - 26307] ( Article 4 added by Stats. 1943, Ch. 372. ) ## 26300. (a) Subject to the limitations of Section 3900.5 of the Revenue and Taxation Code and Sections 26225 and 26290 and subdivision (b) a collector’s deed conveys to the grantee free of all encumbrances the absolute title to the property described in it except when the land is owned by the United States or this state, in which case it is prima facie evidence of the right of possession. (b) If the record title to minerals or to oil, gas or other hydrocarbon substances was held by one or more persons other than the owner of the land at the date of the assessment for which the property was sold, the collector’s deed to the land shall not convey title to such minerals, oil, gas or other hydrocarbon substances; provided that the minerals, oil, gas or other hydrocarbon substances so held under separate ownership shall be subject to sale for delinquent assessments assessed to the owner of such substances, in the same manner as with respect to land. (Amended by Stats. 1968, Ch. 780.)
26301.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 6. Redemption and Its Termination [26225 - 26326] ( Chapter 6 added by Stats. 1943, Ch. 372. ) ## ARTICLE 4. Effect of Deed [26300 - 26307] ( Article 4 added by Stats. 1943, Ch. 372. )
Verify source ↗

If property is deeded to a district by a collector’s deed, the district has the same rights in the property and its rents, issues, and profits as a private purchaser, subject to Section 26290.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 6. Redemption and Its Termination [26225 - 26326] ( Chapter 6 added by Stats. 1943, Ch. 372. ) ## ARTICLE 4. Effect of Deed [26300 - 26307] ( Article 4 added by Stats. 1943, Ch. 372. ) ## 26301. Where property has been conveyed to a district by a collector’s deed, subject to the limitations of Section 26290, the district shall have the same rights in respect to the property and its rents, issues, and profits as a private purchaser. (Amended by Stats. 1968, Ch. 780.)
26302.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 6. Redemption and Its Termination [26225 - 26326] ( Chapter 6 added by Stats. 1943, Ch. 372. ) ## ARTICLE 4. Effect of Deed [26300 - 26307] ( Article 4 added by Stats. 1943, Ch. 372. )
Verify source ↗

A collector’s deed, if acknowledged or proved, serves as prima facie evidence of the listed facts about assessment, levy, sale, nonpayment, nonredemption, and the officer who executed it.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 6. Redemption and Its Termination [26225 - 26326] ( Chapter 6 added by Stats. 1943, Ch. 372. ) ## ARTICLE 4. Effect of Deed [26300 - 26307] ( Article 4 added by Stats. 1943, Ch. 372. ) ## 26302. A collector’s deed when acknowledged or proved is prima facie evidence that: (a) The land was assessed as required by law. (b) The land was equalized as required by law. (c) The assessments were levied in accordance with law. (d) The assessments were not paid. (e) At a proper time and place the property was sold as prescribed by law. (f) The property was not redeemed. (g) The person who executed the deed was the proper officer. (Added by Stats. 1943, Ch. 372.)
26303.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 6. Redemption and Its Termination [26225 - 26326] ( Chapter 6 added by Stats. 1943, Ch. 372. ) ## ARTICLE 4. Effect of Deed [26300 - 26307] ( Article 4 added by Stats. 1943, Ch. 372. )
Verify source ↗

A collector’s deed that is acknowledged or proved is treated as conclusive evidence that the proceedings were regular, except in cases of actual fraud.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 6. Redemption and Its Termination [26225 - 26326] ( Chapter 6 added by Stats. 1943, Ch. 372. ) ## ARTICLE 4. Effect of Deed [26300 - 26307] ( Article 4 added by Stats. 1943, Ch. 372. ) ## 26303. Except as against actual fraud a collector’s deed acknowledged or proved is conclusive evidence of the regularity of all of the proceedings from the assessment by the assessor, inclusive, up to the execution of the deed. (Added by Stats. 1943, Ch. 372.)
26304.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 6. Redemption and Its Termination [26225 - 26326] ( Chapter 6 added by Stats. 1943, Ch. 372. ) ## ARTICLE 4. Effect of Deed [26300 - 26307] ( Article 4 added by Stats. 1943, Ch. 372. )
Verify source ↗

Challenges to a collector’s deed must be brought within one year after the deed is recorded.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 6. Redemption and Its Termination [26225 - 26326] ( Chapter 6 added by Stats. 1943, Ch. 372. ) ## ARTICLE 4. Effect of Deed [26300 - 26307] ( Article 4 added by Stats. 1943, Ch. 372. ) ## 26304. An action, proceeding, defense, answer, or cross-complaint based on the alleged invalidity or irregularity of any collector’s deed executed to the district or based on the alleged ineffectiveness of the deed to convey the absolute title to the property described in it may be commenced or interposed only within one year after the recordation of the deed. (Amended by Stats. 1971, Ch. 244.)
26305.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 6. Redemption and Its Termination [26225 - 26326] ( Chapter 6 added by Stats. 1943, Ch. 372. ) ## ARTICLE 4. Effect of Deed [26300 - 26307] ( Article 4 added by Stats. 1943, Ch. 372. )
Verify source ↗

A challenge to certain district sale-related instruments must be brought or raised within one year after the district executes the instrument.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 6. Redemption and Its Termination [26225 - 26326] ( Chapter 6 added by Stats. 1943, Ch. 372. ) ## ARTICLE 4. Effect of Deed [26300 - 26307] ( Article 4 added by Stats. 1943, Ch. 372. ) ## 26305. An action, proceeding, defense, answer, or cross-complaint based on the alleged invalidity or irregularity of any agreement of sale, deed, lease, or option executed by a district in connection with property deeded to it by its collector or based on the alleged ineffectiveness of the instrument to convey or affect the title to the property described in it may be commenced or interposed only within one year after the execution by the district of the instrument. (Amended by Stats. 1971, Ch. 244.)
26306.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 6. Redemption and Its Termination [26225 - 26326] ( Chapter 6 added by Stats. 1943, Ch. 372. ) ## ARTICLE 4. Effect of Deed [26300 - 26307] ( Article 4 added by Stats. 1943, Ch. 372. )
Verify source ↗

Sections 26304 and 26305 do not apply in several listed situations.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 6. Redemption and Its Termination [26225 - 26326] ( Chapter 6 added by Stats. 1943, Ch. 372. ) ## ARTICLE 4. Effect of Deed [26300 - 26307] ( Article 4 added by Stats. 1943, Ch. 372. ) ## 26306. The provisions of Sections 26304 and 26305 shall not apply in the following cases: (a) Where the assessments for which the property was sold were paid before the sale. (b) Where the property was redeemed after the sale. (c) Where the land was not subject to assessment at the time it was assessed. (d) Where no assessments were due on the land at the time of the sale. (e) Where fraud is established. (f) Where the deed is void on its face. (g) Where the owner of the land was, at the time of the sale, a minor or a person who lacked mental capacity, in which case the earliest time that the statute of limitations begins to run is when the disability is removed. (h) In an action described in Section 26304 or 26305 based on the alleged ineffectiveness of the collector’s deed to convey the title to minerals or to oil, gas or other hydrocarbon substances which was held by one or more persons other than the owner of the land on the date of the assessment for which the property was sold. (Amended by Stats. 2014, Ch. 144, Sec. 56. (AB 1847) Effective January 1, 2015.)
26307.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 6. Redemption and Its Termination [26225 - 26326] ( Chapter 6 added by Stats. 1943, Ch. 372. ) ## ARTICLE 4. Effect of Deed [26300 - 26307] ( Article 4 added by Stats. 1943, Ch. 372. )
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A party challenging the validity, regularity, or effectiveness of certain agreements, deeds, leases, options, assessments, sales, or assessment deeds must prove the problem and state the grounds specifically.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 6. Redemption and Its Termination [26225 - 26326] ( Chapter 6 added by Stats. 1943, Ch. 372. ) ## ARTICLE 4. Effect of Deed [26300 - 26307] ( Article 4 added by Stats. 1943, Ch. 372. ) ## 26307. The burden of proof shall be upon the party urging the invalidity, irregularity, or ineffectiveness of an agreement, deed, lease, or option described in Sections 26304 and 26305 or of any assessments, sales, or assessment deeds of which he complains to show the invalidity, irregularity, or ineffectiveness, and he shall be required to plead specifically the grounds upon which he urges the invalidity, irregularity, or ineffectiveness. (Added by Stats. 1943, Ch. 372.)
26325.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 6. Redemption and Its Termination [26225 - 26326] ( Chapter 6 added by Stats. 1943, Ch. 372. ) ## ARTICLE 5. Recordation of Deed to District [26325 - 26326] ( Article 5 added by Stats. 1943, Ch. 372. )
Verify source ↗

A collector’s deed may be recorded if the secretary certifies that the board accepted it.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 6. Redemption and Its Termination [26225 - 26326] ( Chapter 6 added by Stats. 1943, Ch. 372. ) ## ARTICLE 5. Recordation of Deed to District [26325 - 26326] ( Article 5 added by Stats. 1943, Ch. 372. ) ## 26325. A certificate of the secretary on a collector’s deed stating that it has been accepted by the board entitles the deed to be recorded. (Added by Stats. 1943, Ch. 372.)
26326.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 6. Redemption and Its Termination [26225 - 26326] ( Chapter 6 added by Stats. 1943, Ch. 372. ) ## ARTICLE 5. Recordation of Deed to District [26325 - 26326] ( Article 5 added by Stats. 1943, Ch. 372. )
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A collector’s deed to a district must be recorded in the usual manner used for recording real property conveyances.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 6. Redemption and Its Termination [26225 - 26326] ( Chapter 6 added by Stats. 1943, Ch. 372. ) ## ARTICLE 5. Recordation of Deed to District [26325 - 26326] ( Article 5 added by Stats. 1943, Ch. 372. ) ## 26326. A collector’s deed to a district shall be recorded in the usual manner of recording conveyances of real property. (Amended by Stats. 1959, Ch. 51.)
265.
## Water Code - WAT ## DIVISION 1. GENERAL STATE POWERS OVER WATER [100 - 550] ( Division 1 enacted by Stats. 1943, Ch. 368. ) ## CHAPTER 2.5. Miscellaneous Powers of Department [205 - 347] ( Heading of Chapter 2.5 added by Stats. 1956, 1st Ex. Sess., Ch. 52. ) ## ARTICLE 2.6. Construction Contracts [265- 265.] ( Article 2.6 added by Stats. 1959, Ch. 2054. )
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The department may sign construction contracts even if the needed spending is more than the funds currently available, but the State’s obligation depends on future appropriations or other future legal funding.

## Water Code - WAT ## DIVISION 1. GENERAL STATE POWERS OVER WATER [100 - 550] ( Division 1 enacted by Stats. 1943, Ch. 368. ) ## CHAPTER 2.5. Miscellaneous Powers of Department [205 - 347] ( Heading of Chapter 2.5 added by Stats. 1956, 1st Ex. Sess., Ch. 52. ) ## ARTICLE 2.6. Construction Contracts [265- 265.] ( Article 2.6 added by Stats. 1959, Ch. 2054. ) ## 265. Notwithstanding any provisions of the State Contract Act, the department may award and enter into construction contracts which require expenditures in excess of funds presently available therefor, but the obligation of the department and the State in such contracts shall be expressly contingent upon sufficient funds being made available by future appropriations or by law. (Added by Stats. 1959, Ch. 2054.)
2650.
## Water Code - WAT ## DIVISION 2. WATER [1000 - 5951] ( Division 2 enacted by Stats. 1943, Ch. 368. ) ## PART 3. DETERMINATION OF WATER RIGHTS [2000 - 2900] ( Part 3 enacted by Stats. 1943, Ch. 368. ) ## CHAPTER 3. Statutory Adjudications [2500 - 2868] ( Chapter 3 enacted by Stats. 1943, Ch. 368. ) ## ARTICLE 7. Hearing of Objections [2650 - 2653] ( Article 7 repealed and added by Stats. 1976, Ch. 545. )
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The board must mail objections to the affected claimant or water user, notify significantly affected persons by registered mail, and set a hearing date that is at least 15 days after the notice is mailed.

## Water Code - WAT ## DIVISION 2. WATER [1000 - 5951] ( Division 2 enacted by Stats. 1943, Ch. 368. ) ## PART 3. DETERMINATION OF WATER RIGHTS [2000 - 2900] ( Part 3 enacted by Stats. 1943, Ch. 368. ) ## CHAPTER 3. Statutory Adjudications [2500 - 2868] ( Chapter 3 enacted by Stats. 1943, Ch. 368. ) ## ARTICLE 7. Hearing of Objections [2650 - 2653] ( Article 7 repealed and added by Stats. 1976, Ch. 545. ) ## 2650. Within 10 days after the close of the period for filing objections, the board shall mail copies of the objections to the claimant or water user against whom the objections are directed and shall notify by registered mail the persons whose rights are significantly affected to appear before it at a time and place specified and at such time and place the objections will be heard. The time specified shall be as soon as practicable but not less than 15 days from the date of the mailing of the notice of hearing. (Repealed and added by Stats. 1976, Ch. 545.)
26500.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 7. Assessment and Collection by County [26500 - 26553] ( Chapter 7 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Assessment and Levy by County [26500 - 26504] ( Article 1 added by Stats. 1943, Ch. 372. )
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If the district board does not impose assessments in a year, the county board of supervisors must do that job instead.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 7. Assessment and Collection by County [26500 - 26553] ( Chapter 7 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Assessment and Levy by County [26500 - 26504] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 26500. If a board neglects or refuses in any year to impose assessments pursuant to this part, the board of supervisors of the office county shall, as provided in this article, perform the duties of the board of the district in respect to imposing assessments in the same manner and with the same effect as if those duties were performed by the board. (Amended by Stats. 1996, Ch. 860, Sec. 26. Effective January 1, 1997.)
26501.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 7. Assessment and Collection by County [26500 - 26553] ( Chapter 7 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Assessment and Levy by County [26500 - 26504] ( Article 1 added by Stats. 1943, Ch. 372. )
Verify source ↗

When district assessments are levied under this article, the applicable part of the affected counties’ equalized county assessment rolls is the basis for assessment.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 7. Assessment and Collection by County [26500 - 26553] ( Chapter 7 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Assessment and Levy by County [26500 - 26504] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 26501. The applicable part of the equalized county assessment rolls of the affected counties shall be the basis of assessment for the district when its assessments are levied pursuant to this article. (Added by Stats. 1943, Ch. 372.)
26502.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 7. Assessment and Collection by County [26500 - 26553] ( Chapter 7 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Assessment and Levy by County [26500 - 26504] ( Article 1 added by Stats. 1943, Ch. 372. )
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If district-assessable land is missing from the county assessment roll, the county assessor must assess it promptly when the board of supervisors orders the assessment, and the omitted property must be written into the district assessment roll.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 7. Assessment and Collection by County [26500 - 26553] ( Chapter 7 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Assessment and Levy by County [26500 - 26504] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 26502. If any land subject to assessment for the purposes of the district does not appear upon a county assessment roll used as the basis of assessment for the district, the land omitted shall be forthwith assessed by the county assessor of the county in which it is situated upon an order of the board of supervisors making the assessment, and a description of the property omitted shall be written in the roll prepared for the district assessments. (Added by Stats. 1943, Ch. 372.)
26503.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 7. Assessment and Collection by County [26500 - 26553] ( Chapter 7 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Assessment and Levy by County [26500 - 26504] ( Article 1 added by Stats. 1943, Ch. 372. )
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The board of supervisors must meet to equalize each assessment made under this article and must give the required notice for that meeting.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 7. Assessment and Collection by County [26500 - 26553] ( Chapter 7 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Assessment and Levy by County [26500 - 26504] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 26503. The board of supervisors shall meet and equalize each assessment made pursuant to this article with the assessment of other land in the district. The same notice shall be given by the board of supervisors of a meeting for the purpose of equalizing the assessment to be made as herein directed as is provided to be given by a district secretary when a board is to meet to equalize assessments. (Added by Stats. 1943, Ch. 372.)
26504.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 7. Assessment and Collection by County [26500 - 26553] ( Chapter 7 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Assessment and Levy by County [26500 - 26504] ( Article 1 added by Stats. 1943, Ch. 372. )
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The district must bear all expenses of levying the assessment. If those expenses are not paid within 60 days after demand, the county district attorney must bring an action to collect them.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 7. Assessment and Collection by County [26500 - 26553] ( Chapter 7 added by Stats. 1943, Ch. 372. ) ## ARTICLE 1. Assessment and Levy by County [26500 - 26504] ( Article 1 added by Stats. 1943, Ch. 372. ) ## 26504. All expenses incurred in levying the assessment shall be borne by the district concerned. Unless the expenses are paid within 60 days from the time when a demand for them is made, they shall be collected by an action commenced by the district attorney of the county whose board of supervisors prepared the assessment roll. (Added by Stats. 1943, Ch. 372.)
2651.
## Water Code - WAT ## DIVISION 2. WATER [1000 - 5951] ( Division 2 enacted by Stats. 1943, Ch. 368. ) ## PART 3. DETERMINATION OF WATER RIGHTS [2000 - 2900] ( Part 3 enacted by Stats. 1943, Ch. 368. ) ## CHAPTER 3. Statutory Adjudications [2500 - 2868] ( Chapter 3 enacted by Stats. 1943, Ch. 368. ) ## ARTICLE 7. Hearing of Objections [2650 - 2653] ( Article 7 repealed and added by Stats. 1976, Ch. 545. )
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The board may adjourn hearings of objections from time to time if it gives reasonable notice to all parties in interest.

## Water Code - WAT ## DIVISION 2. WATER [1000 - 5951] ( Division 2 enacted by Stats. 1943, Ch. 368. ) ## PART 3. DETERMINATION OF WATER RIGHTS [2000 - 2900] ( Part 3 enacted by Stats. 1943, Ch. 368. ) ## CHAPTER 3. Statutory Adjudications [2500 - 2868] ( Chapter 3 enacted by Stats. 1943, Ch. 368. ) ## ARTICLE 7. Hearing of Objections [2650 - 2653] ( Article 7 repealed and added by Stats. 1976, Ch. 545. ) ## 2651. The board may adjourn hearings of objections from time to time upon reasonable notice to all parties in interest. (Repealed and added by Stats. 1976, Ch. 545.)
2652.
## Water Code - WAT ## DIVISION 2. WATER [1000 - 5951] ( Division 2 enacted by Stats. 1943, Ch. 368. ) ## PART 3. DETERMINATION OF WATER RIGHTS [2000 - 2900] ( Part 3 enacted by Stats. 1943, Ch. 368. ) ## CHAPTER 3. Statutory Adjudications [2500 - 2868] ( Chapter 3 enacted by Stats. 1943, Ch. 368. ) ## ARTICLE 7. Hearing of Objections [2650 - 2653] ( Article 7 repealed and added by Stats. 1976, Ch. 545. )
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In an objection hearing, the parties must pay the costs of testimony: each pays for direct examination of their own witness and cross-examination of the other side’s witness, and they split equally the examination directed by the board representative.

## Water Code - WAT ## DIVISION 2. WATER [1000 - 5951] ( Division 2 enacted by Stats. 1943, Ch. 368. ) ## PART 3. DETERMINATION OF WATER RIGHTS [2000 - 2900] ( Part 3 enacted by Stats. 1943, Ch. 368. ) ## CHAPTER 3. Statutory Adjudications [2500 - 2868] ( Chapter 3 enacted by Stats. 1943, Ch. 368. ) ## ARTICLE 7. Hearing of Objections [2650 - 2653] ( Article 7 repealed and added by Stats. 1976, Ch. 545. ) ## 2652. The costs of taking testimony at a hearing on an objection shall be borne by the parties thereto as follows: each party shall pay for the direct examination of his own witness and the cross-examination of opponent’s witness, and the parties shall share equally for that part of the examination directed by the representative of the board. (Repealed and added by Stats. 1976, Ch. 545.)
26525.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 7. Assessment and Collection by County [26500 - 26553] ( Chapter 7 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Collection by County [26525 - 26529] ( Article 2 added by Stats. 1943, Ch. 372. )
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If a district collector neglects or refuses to perform required duties, the county tax collector must carry out those duties and is accountable on the official bond.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 7. Assessment and Collection by County [26500 - 26553] ( Chapter 7 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Collection by County [26525 - 26529] ( Article 2 added by Stats. 1943, Ch. 372. ) ## 26525. In case of the neglect or refusal of the collector of any district to perform the duties imposed upon him, the tax collector of the office county shall perform his duties and be accountable therefor upon his official bond. (Added by Stats. 1943, Ch. 372.)
26526.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 7. Assessment and Collection by County [26500 - 26553] ( Chapter 7 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Collection by County [26525 - 26529] ( Article 2 added by Stats. 1943, Ch. 372. )
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If a county tax collector collects assessments for any district, the collector must pay the proceeds to the county treasurer of the office county.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 7. Assessment and Collection by County [26500 - 26553] ( Chapter 7 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Collection by County [26525 - 26529] ( Article 2 added by Stats. 1943, Ch. 372. ) ## 26526. When any county tax collector collects any assessments for any district, he shall pay the proceeds to the county treasurer of the office county. (Added by Stats. 1943, Ch. 372.)
26527.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 7. Assessment and Collection by County [26500 - 26553] ( Chapter 7 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Collection by County [26525 - 26529] ( Article 2 added by Stats. 1943, Ch. 372. )
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The county treasurer must perform the duties normally assigned to a district treasurer for money collected by the county tax collector and paid to the county treasurer.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 7. Assessment and Collection by County [26500 - 26553] ( Chapter 7 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Collection by County [26525 - 26529] ( Article 2 added by Stats. 1943, Ch. 372. ) ## 26527. As to money collected by the county tax collector and paid to the county treasurer, the county treasurer shall perform the duties ordinarily imposed on the treasurer of a district and be accountable therefor upon his official bond. (Added by Stats. 1943, Ch. 372.)
26528.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 7. Assessment and Collection by County [26500 - 26553] ( Chapter 7 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Collection by County [26525 - 26529] ( Article 2 added by Stats. 1943, Ch. 372. )
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The county treasurer must put district money into a special fund credited to the district and disburse it to the proper persons for the purposes for which the assessments were levied.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 7. Assessment and Collection by County [26500 - 26553] ( Chapter 7 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Collection by County [26525 - 26529] ( Article 2 added by Stats. 1943, Ch. 372. ) ## 26528. The county treasurer shall place the money of the district in a special fund to the credit of the district and shall disburse it to the proper persons for the purposes for which the assessments raising it were levied. (Added by Stats. 1943, Ch. 372.)
26529.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 7. Assessment and Collection by County [26500 - 26553] ( Chapter 7 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Collection by County [26525 - 26529] ( Article 2 added by Stats. 1943, Ch. 372. )
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The county treasurer must not pay money to the district treasurer until the listed valid obligations have been paid.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 7. Assessment and Collection by County [26500 - 26553] ( Chapter 7 added by Stats. 1943, Ch. 372. ) ## ARTICLE 2. Collection by County [26525 - 26529] ( Article 2 added by Stats. 1943, Ch. 372. ) ## 26529. The county treasurer shall not pay any part of the money to the treasurer of the district until the county treasurer is satisfied that all of the valid obligations for which the assessments were levied and for which payment has been demanded have been paid. (Added by Stats. 1943, Ch. 372.)
2653.
## Water Code - WAT ## DIVISION 2. WATER [1000 - 5951] ( Division 2 enacted by Stats. 1943, Ch. 368. ) ## PART 3. DETERMINATION OF WATER RIGHTS [2000 - 2900] ( Part 3 enacted by Stats. 1943, Ch. 368. ) ## CHAPTER 3. Statutory Adjudications [2500 - 2868] ( Chapter 3 enacted by Stats. 1943, Ch. 368. ) ## ARTICLE 7. Hearing of Objections [2650 - 2653] ( Article 7 repealed and added by Stats. 1976, Ch. 545. )
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The parties must bear the cost of one copy of the transcript of testimony taken at the hearing, and it must be furnished to the board.

## Water Code - WAT ## DIVISION 2. WATER [1000 - 5951] ( Division 2 enacted by Stats. 1943, Ch. 368. ) ## PART 3. DETERMINATION OF WATER RIGHTS [2000 - 2900] ( Part 3 enacted by Stats. 1943, Ch. 368. ) ## CHAPTER 3. Statutory Adjudications [2500 - 2868] ( Chapter 3 enacted by Stats. 1943, Ch. 368. ) ## ARTICLE 7. Hearing of Objections [2650 - 2653] ( Article 7 repealed and added by Stats. 1976, Ch. 545. ) ## 2653. One copy of the transcript of testimony taken at the hearing shall be furnished to the board at the cost of the parties. (Repealed and added by Stats. 1976, Ch. 545.)
26550.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 7. Assessment and Collection by County [26500 - 26553] ( Chapter 7 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Supervision by District Attorney and Attorney General [26550 - 26553] ( Article 3 added by Stats. 1943, Ch. 372. )
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Each county district attorney must annually check whether district assessment duties were performed and, if they find neglect or refusal, notify the board of supervisors or the county official responsible.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 7. Assessment and Collection by County [26500 - 26553] ( Chapter 7 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Supervision by District Attorney and Attorney General [26550 - 26553] ( Article 3 added by Stats. 1943, Ch. 372. ) ## 26550. The district attorney of each office county shall ascertain each year whether the duties relating to the levying and collection of assessments in districts have been performed or not, and if he learns that the board or any official of any district has neglected or refused to perform any of these duties, he shall notify the board of supervisors or the county official required to perform the duty in the circumstances. (Added by Stats. 1943, Ch. 372.)
26551.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 7. Assessment and Collection by County [26500 - 26553] ( Chapter 7 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Supervision by District Attorney and Attorney General [26550 - 26553] ( Article 3 added by Stats. 1943, Ch. 372. )
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If the notified duties are not performed within 30 days after notice, the district attorney must go to court to compel performance.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 7. Assessment and Collection by County [26500 - 26553] ( Chapter 7 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Supervision by District Attorney and Attorney General [26550 - 26553] ( Article 3 added by Stats. 1943, Ch. 372. ) ## 26551. Unless the board of supervisors or county official proceeds to perform the duties he has been notified to perform within 30 days after the receipt of notice, the district attorney shall take action in court to compel performance. (Added by Stats. 1943, Ch. 372.)
26552.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 7. Assessment and Collection by County [26500 - 26553] ( Chapter 7 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Supervision by District Attorney and Attorney General [26550 - 26553] ( Article 3 added by Stats. 1943, Ch. 372. )
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The district attorney must notify other officials and take necessary action to keep later assessment duties in the proper sequence.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 7. Assessment and Collection by County [26500 - 26553] ( Chapter 7 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Supervision by District Attorney and Attorney General [26550 - 26553] ( Article 3 added by Stats. 1943, Ch. 372. ) ## 26552. The district attorney shall give notice to other officials and take any action necessary to secure the performance in their proper sequence of subsequent duties relating to the levying and collection of assessments. (Added by Stats. 1943, Ch. 372.)
26553.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 7. Assessment and Collection by County [26500 - 26553] ( Chapter 7 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Supervision by District Attorney and Attorney General [26550 - 26553] ( Article 3 added by Stats. 1943, Ch. 372. )
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When someone complains to the Attorney General that a county district attorney has not properly carried out article duties, the Attorney General must investigate and, if the complaint is true, take necessary action to enforce those duties.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 7. Assessment and Collection by County [26500 - 26553] ( Chapter 7 added by Stats. 1943, Ch. 372. ) ## ARTICLE 3. Supervision by District Attorney and Attorney General [26550 - 26553] ( Article 3 added by Stats. 1943, Ch. 372. ) ## 26553. For the enforcement of the levying and collection of any assessment required to be levied and collected for the payment of any debt incurred, when complaint is made to the Attorney General that the district attorney of any county has not performed any duty devolving upon him by the provisions of this article or is not proceeding with due diligence or in the proper manner in the performance of the duty, the Attorney General shall make an investigation. If he finds the charge to be true, the Attorney General shall take any action necessary to enforce the performance of the duties relating to the levying and collection of assessments. (Added by Stats. 1943, Ch. 372.)
26600.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 8. Alternative Procedure for Assessment and Collection by County [26600 - 26658] ( Chapter 8 added by Stats. 1957, Ch. 1938. ) ## ARTICLE 1. General Provisions [26600 - 26606] ( Article 1 added by Stats. 1957, Ch. 1938. )
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A district may choose to use the chapter’s assessment and collection procedure; it is an alternative to the procedures in Chapters 1 to 7.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 8. Alternative Procedure for Assessment and Collection by County [26600 - 26658] ( Chapter 8 added by Stats. 1957, Ch. 1938. ) ## ARTICLE 1. General Provisions [26600 - 26606] ( Article 1 added by Stats. 1957, Ch. 1938. ) ## 26600. The procedure provided by this chapter shall be optional with any district electing as herein provided to proceed hereinunder and shall be an alternate procedure to that set forth in Chapters 1 to 7, inclusive, of this part. (Amended by Stats. 1967, Ch. 35.)
26601.
## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 8. Alternative Procedure for Assessment and Collection by County [26600 - 26658] ( Chapter 8 added by Stats. 1957, Ch. 1938. ) ## ARTICLE 1. General Provisions [26600 - 26606] ( Article 1 added by Stats. 1957, Ch. 1938. )
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A district board may adopt a resolution to remove the district assessor or assessor and collector offices and transfer those duties to county officials; the resolution must say how unpaid-assessment sales will be handled.

## Water Code - WAT ## DIVISION 11. IRRIGATION DISTRICTS [20500 - 29978] ( Division 11 added by Stats. 1943, Ch. 372. ) ## PART 10. ASSESSMENTS [25500 - 26677] ( Part 10 added by Stats. 1943, Ch. 372. ) ## CHAPTER 8. Alternative Procedure for Assessment and Collection by County [26600 - 26658] ( Chapter 8 added by Stats. 1957, Ch. 1938. ) ## ARTICLE 1. General Provisions [26600 - 26606] ( Article 1 added by Stats. 1957, Ch. 1938. ) ## 26601. At its option, the board of directors of a district may adopt a resolution declaring its intention to dispense with either the office of assessor or both the offices of assessor and collector of the district, and to transfer the duties of either the assessor or of both such officers to the assessor or to the assessor and tax collector of the county or counties in which the lands within such districts are located. Such resolution shall specify whether, under the proposed procedure, lands subject to sale for unpaid assessments shall be sold to the district or be declared tax-defaulted for nonpayment of the taxes. (Amended by Stats. 1986, Ch. 1420, Sec. 27.)

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