ARTICLE 3. Segregation Before Delinquency [25975. - 25987.]

Cal. Water Code - WAT 3.
in effect

Cal. Water Code - WAT § 25975. Section 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.

Cal. Water Code - WAT § 25976. Section 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.

Cal. Water Code - WAT § 25977. Section 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.

Cal. Water Code - WAT § 25978. Section 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.

Cal. Water Code - WAT § 25979. Section 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.

Cal. Water Code - WAT § 25980. Section 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.

Cal. Water Code - WAT § 25981. Section 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.

Cal. Water Code - WAT § 25982. Section 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.

Cal. Water Code - WAT § 25983. Section 25983.

The board may either: (a) Confirm, modify, or set aside the same. (b) Refuse to authorize the segregation, separate valuation, and assessment.

Cal. Water Code - WAT § 25984. Section 25984.

The aggregate of the valuations of the segregated portions shall be the same as the valuation of the parcel before segregation.

Cal. Water Code - WAT § 25986. Section 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.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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