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.
Cal. Water Code § 25503
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.