SECTIONS 26625-26631 - California Statutes

WATER CODE

SECTION 26625-26631

26625. The applicable part of the county assessment rolls as made
by the county assessor and equalized or corrected by the board of
supervisors or the State Board of Equalization shall be the basis for
levying the district's assessments; provided, that in any case where
the board of directors of a district has, prior to November 8, 1967,
adopted a formal resolution or entered into a written agreement with
an owner of land within the district providing a different basis for
levying the district's assessments against the land of such owner,
such resolution or agreement shall be the basis for levying the
district's assessments.

26625.1. If in the Madera Irrigation District, the county
assessment roll reflects assessed value based on the California Land
Conservation Act of 1965 (Williamson Act), (Chapter 7 (commencing
with Section 51200) of Part 1 of Division 1 of Title 5 of the
Government Code) for any parcel, then, upon the request of the Madera
Irrigation District, such parcel shall also be assessed by the
county assessor pursuant to Section 401 of the Revenue and Taxation
Code. The assessed value for such parcel thus determined shall be
entered on a supplemental assessment roll for district assessment
purposes only and shall be used by the assessor for district
assessments. The Madera Irrigation District shall reimburse the
county for any increased cost incurred in making such additional
assessment.

26626. On or before the first Monday of March of each year, the
board of directors of the district shall cause to be filed with the
county auditor a description of the exterior boundaries of any
portion of the district in which a rate of assessment is to be levied
which is different from the rate to be levied in any other portion
of the district.

26627. Annually, on or before the third Monday in August, the
county auditor shall transmit to the directors of the district a
written statement showing separately the total value of all lands
within the district subject to assessment and the total value of all
such lands in any portion of the district within which a different
rate of assessment is to be levied. The values so reported shall be
those obtained from the assessment books of the county as last
equalized and corrected together with an estimate of the values of
the lands within the district subject to assessment by the State
Board of Equalization.

26628. Where the district has not elected to transfer the duties of
collector to the county tax collector, the county assessor shall
furnish the district a duplicate of the applicable portions of the
county's assessment rolls at the time of transmittal of the statement
of values required by Section 26627 and, upon receipt, a duplicate
statement of the assessed values of all lands within the district
subject to assessment by the State Board of Equalization. The rolls
and statement so delivered shall for all purposes become the
assessment rolls of the district.

26629. Within 15 days after receipt of the statement of values and
duplicate rolls, the district's board of directors shall levy an
annual assessment upon the land within the district in the same
manner as provided in Chapters 2 and 3 of this part.

26630. Where the district has not elected to transfer the duties of
collector to the county tax collector, the secretary shall compute
and enter in a separate column of the assessment roll the respective
sums to be paid as an annual district assessment on the land listed
and deliver the completed assessment roll to the collector before the
first day of November.

26631. Upon receiving the roll from the secretary, the collector
shall proceed with the collection of the assessment in accordance
with the provisions of Chapters 4, 5, and 6 of this part, and such
provisions shall apply to all proceedings for the enforcement of the
collection of the assessment or the sale of the property as when
property is assessed as provided in Chapters 2 and 3 of this part.