Water Code, 1943

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.

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.

The assessor must prepare an assessment book with appropriate headings and list all land in it.

The assessment book must include specified details about each parcel, its assessed value, and any special assessment information.

The assessment book may include “Lot” and “Block” columns.

Land with a partial redemption must thereafter be separately described in the assessment book.

Each year, the assessor must complete the assessment book and deliver it to the secretary by the first Monday in August.

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.

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.

Each claimant must give the board’s representatives all pertinent information about the claimant’s water use and the basis of the water right.

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.

Additional assessments on land that escaped payment must be equalized under the same rules used for current assessments.

The district board must levy an additional assessment on land that escaped payment of an assessment.

Additional assessments are payable when the current assessment is payable, and unpaid amounts face the same penalties and collection proceedings.

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.

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 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.

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.

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.

The notice must be published 20 to 30 days before the first board of equalization meeting.

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.

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.

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.

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

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

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

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.

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.

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

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.

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.

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.

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.

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

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

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.

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.

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

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.

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

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

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

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

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

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

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.

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.

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

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.

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

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

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.