State Codes and Statutes

State Codes and Statutes

Statutes > California > Wat > 25500-25509

SECTION 25500-25509

25500.  As used in this part "land" includes city and town lots and
excepts improvements.

25501.  As used in this part "improvements" includes trees, vines,
alfalfa, all growing crops, and all buildings and structures.

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.

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.

25504.  The assessor shall prepare an assessment book with
appropriate headings, in which shall be listed all of the land.

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
   (g) Any other things required by the board.

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

25507.  Land as to which a partial redemption has been effected
shall thereafter be separately described on the assessment book.

25508.  On or before the first Monday in August in each year the
assessor shall complete his assessment book and deliver it to the

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