SECTIONS 36570-36579 - California Statutes

WATER CODE

SECTION 36570-36579

36570. Between the date on which the district was formed and 90
days thereafter, and between those dates in each succeeding year, the
assessor shall assess all land, except that if all funds required to
be raised are raised other than by assessment, no assessment need be
levied and no assessment book need be prepared or equalized.

36571. All of the land shall be assessed at its full cash value.

36572. The assessor shall, within the time for assessing the land,
file with the clerk of the board of supervisors an assessment book
with appropriate headings in which shall be listed all of the land.

36573. The assessment book shall contain:
(a) The name of the holder of title to the land if known, and if
unknown, that fact shall be stated.
(b) A description of the land sufficient to identify it.
(c) The cash value of the land.

36574. If the district is contained in more than one county the
assessment book shall be prepared with a separate part in a separate
volume for the land in each county.

36575. In lieu of assessing the land, as aforesaid, the board may
direct the assessor to, and the assessor shall thereupon adopt as the
cash value of the land, and shall insert in the assessment book as
such cash value the value of the land as the same appears on the
assessment roll of the county in which the land is situated, except
that any value of rights to minerals, oil, gas, or other hydrocarbon
substances underlying the land which may be included in the assessed
value of the land on the assessment roll of such county, shall be
deducted by the assessor from such assessed value and the remainder
of such assessed value shall be adopted as the cash value of the
land, and inserted in the assessment book as such cash value.

36576. Notwithstanding Section 36571, until such time as a district
which has not theretofore delivered water for any purpose puts into
operation facilities for the delivery of water, the board may levy a
special assessment of an equal amount upon each acre of land within
the district sufficient to defray all expenses as estimated by the
board to be incurred for the general benefit of the district during
the period in which facilities for the delivery of water primarily
for agricultural purposes are being planned and constructed. In no
event shall such equal amount assessment exceed three dollars ($3)
per acre per year.

36577. In lieu of assessing all land pursuant to its cash value as
set forth in Section 36571 or the county assessed value pursuant to
Section 36575, the board may provide for an alternative method of
valuation based upon the benefits bestowed on the land by directing
the assessor to, and the assessor shall thereafter, adopt as the
assessed value of all land in the district an amount determined by
the board pursuant to Section 36578.

36578. If the board elects to have land within the district valued
pursuant to Section 36577, the following procedures shall apply:
(a) Prior to its adoption of a valuation based upon benefits under
this section, the board shall hold a public hearing at which owners
of property or residents of the district may appear and be heard.
Notice of the hearing shall be given by the secretary by posting
notice thereof at the district office at least 20 days prior to the
hearing, stating the purpose, time, and place of hearing, together
with publication thereof in a newspaper of general circulation in
each county in which the district has land in accordance with Section
6063 of the Government Code. The notice shall also be mailed to each
landowner as shown in the records of the district at least 20 days
prior to the hearing.
(b) At the hearing, evidence shall be introduced by the assessor
and may be introduced by landowners or residents within the district
as to the valuation schedules to be adopted by the board.
(c) At the conclusion of the hearing, or as it may be continued
from time to time, the board shall adopt a schedule of valuations on
a per acre basis, or fractions thereof, for agricultural land and on
a parcel, acreage, or square foot basis for nonagricultural land. The
schedule shall reflect the proportional benefits bestowed on the
property assessed by the operation of the district. Land may be
classified as to direct or indirect receipt of district benefit,
irrigated or nonirrigated use, commercial, industrial, or residential
use, or any other method which reflects the benefits received.
(d) Upon the board's adoption of a schedule of valuations, the
duties and responsibilities of the board of supervisors and clerk of
the board of supervisors established in this chapter and Chapter 2
(commencing with Section 36725) shall be carried out by the board and
secretary of the district, respectively.
(e) There shall be no allocation of property tax revenues pursuant
to Chapter 6 (commencing with Section 95) of Part 0.5 of Division 1
of the Revenue and Taxation Code to any district that utilizes the
provisions of Section 36577. Each district utilizing Section 36577
shall notify the county auditor pursuant to Section 100 of the
Revenue and Taxation Code that the district does not desire to
receive a property tax allocation.

36579. If the board elects to have land within the district valued
pursuant to Sections 36577 and 36578, the board may also provide for
more than one schedule of valuations based upon different benefits
bestowed on the land and the assignment of more than one valuation to
the lands in the district and the levy of a separate assessment for
the different benefits bestowed on the land. If the board elects to
provide for separate valuations for separate benefits pursuant to
this section, this chapter shall apply to the separate assessments.
The assessment book shall include all assessments, but the assessor
may, at his or her option, prepare separate assessment statements.