Cal. Water Code - WAT § 25500. Section 25500.
As used in this part “land” includes city and town lots and excepts improvements.
ARTICLE 1. Assessment Book [25500. - 25509.]
Cal. Water Code - WAT 1.
in effectCal. Water Code - WAT § 25501. Section 25501.
As used in this part “improvements” includes trees, vines, alfalfa, all growing crops, and all buildings and structures.
Cal. Water Code - WAT § 25502. Section 25502.
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 - WAT § 25503. Section 25503.
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 - WAT § 25504. Section 25504.
The assessor shall prepare an assessment book with appropriate headings, in which shall be listed all of the land.
Cal. Water Code - WAT § 25505. Section 25505.
The book shall contain:
(a)
The name of the assessee if known to the assessor, and if the name is not known to the assessor, “unknown owners.”
(b)
A description of the land sufficient to identify it.
(c)
An estimate of the number of acres except in the case of city or town lots.
(d)
The cash value of the land.
(e)
A separate designation and description of
any land subject to a different rate of assessment from other land.
(f)
A column for showing the changed valuations after equalization.
(g)
Any other things required by the board.
Cal. Water Code - WAT § 25506. Section 25506.
Columns with the headings “Lot” and “Block” or either of them may be provided in the assessment book for the designation of lots and blocks or either of them in any city, town, or recorded subdivision.
Cal. Water Code - WAT § 25507. Section 25507.
Land as to which a partial redemption has been effected shall thereafter be separately described on the assessment book.
Cal. Water Code - WAT § 25508. Section 25508.
On or before the first Monday in August in each year the assessor shall complete his assessment book and deliver it to the secretary.
Cal. Water Code - WAT § 25509. Section 25509.
Where the assessor possesses a complete, accurate map of any land or where such a complete, accurate map of any land prepared for county purposes pursuant to Section 325 or 327 of the Revenue and Taxation Code is possessed by the assessor, he may number or letter the parcels or adopt the parcel numbers or letters used by the county assessor, and may renumber or reletter the parcels or prepare new map pages for any portion of such map to show combinations or divisions of parcels. Upon the board approving such maps and the manner of numbering and lettering the parcels, the parcel numbers and letters may be used in lieu of other description of the land involved in the
assessment book, equalization of the assessments, assessment bills, if any, receipts for payment of assessments, published lists of delinquencies, certificates of sale, and in all other assessment proceedings and documents; except that land shall not be described in collector’s deeds or other deeds by reference to any such map unless such map has been filed for record in the office of the county recorder of the county in which such land is located.
Any such map used for assessment purposes, or a copy thereof, shall at all times be publicly displayed in the office of the assessor.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026