ARTICLE 4. Assessment Lists [8810. - 8833.]

Cal. Water Code - WAT 4.
in effect

Cal. Water Code - WAT § 8810. Section 8810.

The assessors shall make a separate list of the lands assessed in each county pursuant to the provisions of this chapter.

Cal. Water Code - WAT § 8811. Section 8811.

The list shall contain a description of the tracts of land assessed by swamp land surveys, legal subdivisions, or other boundaries or references sufficient to identify the tracts.

Cal. Water Code - WAT § 8812. Section 8812.

The list shall also contain the name of the owner, if known, or if unknown, that fact, and the amount of the charge assessed against each tract.

Cal. Water Code - WAT § 8813. Section 8813.

The name of the owner of land which is or is supposed to be the property of the estate of a deceased person in course of administration may be stated as estate of (such person, naming him), deceased.

Cal. Water Code - WAT § 8814. Section 8814.

When there are two or more owners or supposed owners of any tract of land, partly known and partly unknown, the assessment may be to the known owner or owners by name and to other owners unknown.

Cal. Water Code - WAT § 8816. Section 8816.

In the assessment list for any county the assessors may use any abbreviation in common use in that county, without explanation thereof.

Cal. Water Code - WAT § 8817. Section 8817.

The assessors may also in the assessment list for any county make use of other abbreviations, if a schedule and explanation thereof with reasonable certainty is, unless printed on each page of the assessment list, prefixed to the assessment list and a reference thereto written, printed or stamped on each page of the assessment list whereon any such abbreviation is used.

Cal. Water Code - WAT § 8818. Section 8818.

In case any land in the assessment list for any county is described in whole or in part by reference to a map, plat or survey, which is on file or of record in any public office, it is sufficient in the description to designate the map, plat or survey by name, number or other designation sufficient to identify it in a schedule of such maps, plats and surveys.

Cal. Water Code - WAT § 8819. Section 8819.

The schedule shall be prefixed to the assessment list and shall set forth with reasonable certainty where each such map, plat or survey may be found, and shall be referred to by a reference written, printed or stamped on each page of the assessment list whereon such method of description is relied upon.

Cal. Water Code - WAT § 8820. Section 8820.

The assessment lists when completed shall be filed with the secretary of the board and the secretary shall forward to the county treasurer of each county in which any land so assessed is situated, the assessment list for the county.

Cal. Water Code - WAT § 8822. Section 8822.

The board shall appoint a time and place not less than 60 days after the assessment list has been filed with the county treasurer when and where it will meet in each county wherein any of the land assessed is situated for the purpose of hearing objections to the assessments.

Cal. Water Code - WAT § 8823. Section 8823.

The notice of hearing in each county shall be filed with the county treasurer and published once a week for four weeks in some newspaper published in the affected county.

Cal. Water Code - WAT § 8824. Section 8824.

At any time before or during the hearing any person interested in any land upon which any charge has been assessed, may file in the office of the board or with any member thereof, written objections to the assessment, stating the grounds of the objections.

Cal. Water Code - WAT § 8825. Section 8825.

The statement shall be verified by the affidavit of the person objecting or some other person who is familiar with the facts.

Cal. Water Code - WAT § 8826. Section 8826.

At the hearing, the board shall hear such evidence as may be offered touching the correctness of the assessment or the manner of its apportionment.

Cal. Water Code - WAT § 8827. Section 8827.

The board may modify or amend the assessment, and may reapportion all or any part of the entire assessment.

Cal. Water Code - WAT § 8828. Section 8828.

Unless the aggregate amount of the whole of the assessment is modified or amended by the board so as to cause a difference of more than 2 1 2 per cent greater or less than the original total amount of the assessment, it is deemed that the assessment has not been subsantially modified and no necessity shall exist for a reapportionment thereof.

Cal. Water Code - WAT § 8829. Section 8829.

If the assessment is reapportioned the board shall give two weeks notice as provided in this article and proceed to hear objections in each county affected and shall then reconsider the assessment and make an order approving the assessment as finally fixed.

Cal. Water Code - WAT § 8830. Section 8830.

The decision of the board shall be final, and thereafter the assessment list shall be conclusive evidence, except in the suit provided in this article, that the assessment has been levied and apportioned according to law.

Cal. Water Code - WAT § 8831. Section 8831.

Any person interested in any land upon which any charge has been assessed, who is aggrieved by the decision of the board approving the assessment, may commence an action against the district in the superior court of the county in which the land or the greater part thereof is situated, to have the assessment upon such land modified or annulled.

Cal. Water Code - WAT § 8832. Section 8832.

The action shall be commenced within 60 days after the board has approved the assessment and the assessment list for the county has been deposited in the office of the county treasurer.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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