SECTIONS 25975-25987 - California Statutes

WATER CODE

SECTION 25975-25987

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.

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.

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.

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.

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.

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.

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.

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.

25983. The board may either:
(a) Confirm, modify, or set aside the same.
(b) Refuse to authorize the segregation, separate valuation, and
assessment.

25984. The aggregate of the valuations of the segregated portions
shall be the same as the valuation of the parcel before segregation.

25985. The decision of the board shall be final, and the collector
shall conform with it.

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.

25987. The assessment may thereafter be paid separately on any of
the portions.