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.
Cal. Water Code § 25502
Assessment Book
Known as the Irrigation District Law
The act spans §§ 20500–29978 (1,017 sections).
Amended by Stats. 1967, Ch. 818.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.