reglab/housing_qa huggingface dataset:
CA Water Code § 25552 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 1 - Assessment|ARTICLE 3 - Equalization|Section 25552.

25552.  The notice shall be first published at least 20 days and not more than 30 days before the time fixed for the first meeting of the board as a board of equalization.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25553 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 1 - Assessment|ARTICLE 3 - Equalization|Section 25553.

25553.  Failure to publish the equalization notice in any county other than the office county shall not affect the validity of any assessment on land in a county in which notice was published.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25554 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 1 - Assessment|ARTICLE 3 - Equalization|Section 25554.

25554.  Until the equalization is finished, the assessment book shall remain in the district office in the possession of the secretary for the inspection of all persons interested.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25555 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 1 - Assessment|ARTICLE 3 - Equalization|Section 25555.

25555.  On the day specified in the notice of equalization, the board shall meet as a board of equalization to hear and determine objections to the valuation, acreage, or any matter pertaining to the assessment coming before it.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25556 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 1 - Assessment|ARTICLE 3 - Equalization|Section 25556.

25556.  The board acting as a board of equalization shall continue in session from time to time as long as may be necessary but not to exceed 10 days exclusive of Sundays.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25557 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 1 - Assessment|ARTICLE 3 - Equalization|Section 25557.

25557.  The board acting as a board of equalization shall order any changes in the assessment that it deems just.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25558 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 1 - Assessment|ARTICLE 3 - Equalization|Section 25558.

25558.  The secretary shall be present during the equalization proceedings and shall make all changes ordered in the assessment book.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25559 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 1 - Assessment|ARTICLE 3 - Equalization|Section 25559.

25559.  Within 10 days after the close of the equalization session the secretary shall add the total values and determine the gross assessed valuation of the lands after final equalization by the board.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25650 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 2 - Levy|ARTICLE 1 - Amount of Assessments Generally|Section 25650.

25650.  Each district by its board each year within 15 days after the close of its session as a board of equalization shall levy an annual assessment upon the land within the district in an amount sufficient to raise all of the following:(a) Interest due or that will become due on all outstanding bonds of the district and interest which the board believes will become due on district bonds authorized but not sold, all respectively before the close of the next ensuing calendar year.(b) Principal of all bonds of the district that have matured or that will mature before the close of the next ensuing calendar year.To the extent that provision is otherwise made as permitted by law for the payment of bond principal and interest, levies for principal and interest pursuant to this section need not be made.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25651 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 2 - Levy|ARTICLE 1 - Amount of Assessments Generally|Section 25651.

25651.  (a) If a refunding bond plan or modification of it provides for the raising of a fixed amount each year to be applied to the payment of interest on or redemption of refunding bonds in the manner provided in the refunding plan or modification of it, the annual assessment shall include a levy in the amount required to be raised by assessment in that year pursuant to the plan or modification of it.(b) If the proceedings in connection with the issuance of refunding bonds or modification of them provides for the raising of an amount to be paid annually into a sinking fund to pay the principal or interest of the refunding bonds, the annual assessment shall include a levy in an amount sufficient to provide the sinking fund payments for the current year. The amount required to be raised for the sinking fund shall be reduced by the amount of surplus funds from other sources in the sinking fund in excess of the amount required to be therein at the time of levying the current annual assessment.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25652 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 2 - Levy|ARTICLE 1 - Amount of Assessments Generally|Section 25652.

25652.  The annual assessment shall also include a levy sufficient to pay all of the following:(a) Sums due or that will become due from the district before the close of the next ensuing calendar year on account of rentals or charges for property acquired by the district under lease or contract.(b) Sums due or that will become due from the district before the close of the next ensuing calendar year on account of contracts for power or fuel for the pumping of water for irrigation within the district, the payment of the cost of which power or fuel has not been provided for in any other manner.(c) All outstanding warrants of the district due or to become due before the close of the next ensuing calendar year.(d) All obligations of the district which have been reduced to judgment.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25653 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 2 - Levy|ARTICLE 1 - Amount of Assessments Generally|Section 25653.

25653.  The annual assessment may include a levy sufficient to raise any or all of the following:(a) The amount that the board determines is necessary for a depreciation fund for the replacement or reconstruction of any specific units of its works.(b) The amount that the board determines is necessary, not to exceed 4 percent of the aggregate value of the land according to the latest equalized assessment, and not otherwise provided for, to pay for the maintenance and operation of the district for the ensuing calendar year.(c) The amount that the board determines is needed to be raised by assessment for any other district purposes not exceeding 4 percent of the aggregate value of the land according to the latest equalized assessment.(d) An amount not exceeding 1 percent of the total assessed value of the land that the board deems proper to pay into the bond fund to be used for the purchase of bonds of the district not yet due or for payment into a fund to pay such bonds as they become due.(Amended by Stats. 1953, Ch. 1507.)
CA Water Code § 25654 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 2 - Levy|ARTICLE 1 - Amount of Assessments Generally|Section 25654.

25654.  The annual assessment may include a levy on land included by inclusion proceedings subsequent to formation of the district sufficient to pay the obligations as they accrue assumed by the included land in the proceedings including it.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25655 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 2 - Levy|ARTICLE 1 - Amount of Assessments Generally|Section 25655.

25655.  A district may in lieu either in whole or in part of levying the annual assessments for district purposes use any revenue derived prior to or during the next enusing calendar year from charges which the district may fix and collect pursuant to Section 22280.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25656 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 2 - Levy|ARTICLE 1 - Amount of Assessments Generally|Section 25656.

25656.  At the time of levying the annual assessment, there shall be added by the board to the annual assessment on land within any improvement district or distribution district within any district:(a) The installment, if any, for which the land is liable in that year by reason of an improvement district or distribution district assessment levied pursuant to Chapter 1 or 2 of Part 7 or Part 6.5 of this division.(b) An amount which the board may consider necessary for the operation of the works in or for the improvement district or distribution district for the ensuing year.(Amended by Stats. 1951, Ch. 1053.)
CA Water Code § 25670 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 2 - Levy|ARTICLE 2 - Completion Assessments|Section 25670.

25670.  A district shall by levy of a completion assessment provide for the completion of a plan of works adopted and the acquisition of necessary property, water, and water rights therefor when either:(a) The money raised by the sale of authorized bonds is insufficient and additional bonds are not voted for these purposes.(b) Bonds voted are unavailable for these purposes and additional bonds are not voted therefor.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25671 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 2 - Levy|ARTICLE 2 - Completion Assessments|Section 25671.

25671.  A completion assessment shall not be levied until both:(a) An estimate of the amount required to complete the plan has been made by the board.(b) A proposal for making the levy has been approved by the voters.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25672 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 2 - Levy|ARTICLE 2 - Completion Assessments|Section 25672.

25672.  Before a completion assessment proposal is submitted to the voters, an order of submission shall be entered in the minutes of the board, stating:(a) The amount to be levied.(b) The purpose of the levy.(c) The day of the election.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25673 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 2 - Levy|ARTICLE 2 - Completion Assessments|Section 25673.

25673.  Notice of the election shall be given by both:(a) Posting notices in three public places in each election precinct in the district for at least 20 days.(b) Publication in a newspaper published in the office county, once a week for at least three successive weeks.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25674 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 2 - Levy|ARTICLE 2 - Completion Assessments|Section 25674.

25674.  The notice of the election shall specify both:(a) The day, hours, and polling places in each precinct for holding the election.(b) The amount of assessment proposed to be levied.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25675 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 2 - Levy|ARTICLE 2 - Completion Assessments|Section 25675.

25675.  At the election the ballots shall contain the words “Assessment—Yes” and “Assessment—No” or equivalent words.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25676 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 2 - Levy|ARTICLE 2 - Completion Assessments|Section 25676.

25676.  The election shall be held and the result determined and declared as nearly as practicable in conformity with the provisions governing general district elections.(Amended by Stats. 1965, Ch. 2019.)
CA Water Code § 25677 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 2 - Levy|ARTICLE 2 - Completion Assessments|Section 25677.

25677.  If a majority of the votes cast at the election are “Assessment—Yes,” the district by its board shall levy an assessment in the amount stated in the order of submission.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25678 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 2 - Levy|ARTICLE 2 - Completion Assessments|Section 25678.

25678.  If a majority of the votes cast are “Assessment—No,” the result of the election shall be entered of record.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25679 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 2 - Levy|ARTICLE 2 - Completion Assessments|Section 25679.

25679.  No informalities in the conduct of the election shall invalidate the election if fairly conducted.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25700 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 2 - Levy|ARTICLE 3 - Particular Purpose Assessments|Section 25700.

25700.  The amount of an assessment levied under this article is not limited by any other provision of this part. The levy of an assessment under this article does not limit the amount of any other assessment levied under this part.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25701 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 2 - Levy|ARTICLE 3 - Particular Purpose Assessments|Section 25701.

25701.  The board may at any time call an election to submit to the voters a proposal to levy a particular purpose assessment to be applied to any of the purposes of the district.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25702 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 2 - Levy|ARTICLE 3 - Particular Purpose Assessments|Section 25702.

25702.  The notice of the election shall set forth the following:(a) The day, hours, and polling places in each precinct for holding the election.(b) The amount of money proposed to be raised by the assessment.(c) A general statement of the purposes for which it is intended to be used. (d) If the board so determines, a statement both that the assessment shall be levied in two or three annual installments and the amount of the installment to be levied each year.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25703 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 2 - Levy|ARTICLE 3 - Particular Purpose Assessments|Section 25703.

25703.  At the election the ballots shall contain the words “Assessment—Yes” and “Assessment—No,” or equivalent words.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25704 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 2 - Levy|ARTICLE 3 - Particular Purpose Assessments|Section 25704.

25704.  The election shall be held and the result determined and declared as nearly as practicable in conformity with the provisions governing bond elections.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25705 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 2 - Levy|ARTICLE 3 - Particular Purpose Assessments|Section 25705.

25705.  If a majority of the votes cast at the election are “Assessment—Yes,” the district by its board shall at the time of the levy of the annual assessments levy a sum sufficient to raise the amount voted or if the notice of election provides for annual installments, then a sum sufficient to raise the amount of the installment provided in the notice to be raised in the particular year.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25725 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 2 - Levy|ARTICLE 4 - Emergency Assessments|Section 25725.

25725.  In cases of emergency by which the flow of water in a canal or other supply is interrupted, the amount of the cost of the repairs not to exceed in any one year forty thousand dollars ($40,000) may, in addition to any other assessments, be levied by the adoption of a resolution by at least four-fifths of the members of the board at the time of the levying of the annual assessment, without the submission of a proposal for the levy to the voters.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25800 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 3 - Assessment Rate|ARTICLE 1 - Regular Rate|Section 25800.

25800.  The secretary annually prior to delivering the assessment book to the collector shall compute and enter in a separate column of the assessment book the respective sums in dollars and cents to be paid as an annual district assessment on the land listed.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25800.2 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 3 - Assessment Rate|ARTICLE 1 - Regular Rate|Section 25800.2.

25800.2.  In the event the annual assessment for any parcel of land separately assessed, computed pursuant to Sections 25800 and 25801, is less than ten dollars ($10), a minimum annual assessment may be set by the board which shall not exceed ten dollars ($10) for each such separately assessed parcel of land, and upon a determination by the board that a minimum assessment shall be set, the secretary shall enter that assessment for each separately assessed parcel of land for which the annual assessment is less than the amount set by the board.(Amended by Stats. 1979, Ch. 312.)
CA Water Code § 25801 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 3 - Assessment Rate|ARTICLE 1 - Regular Rate|Section 25801.

25801.  The annual rate of assessments shall be equal to the sum to be raised for district purposes divided by 85 per cent of the aggregate equalized assessed value of the land as it appears on the assessment book for the assessment year, the 15 per cent being deducted for anticipated delinquencies.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25802 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 3 - Assessment Rate|ARTICLE 1 - Regular Rate|Section 25802.

25802.  If any land is subject to a special rate of assessment for district purposes, the rates of assessment shall be adjusted to produce the sum to be raised computed upon the 85 per cent of the aggregate equalized assessed value.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25803 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 3 - Assessment Rate|ARTICLE 1 - Regular Rate|Section 25803.

25803.  Limited assessments shall be computed and entered by the secretary and collected as a part of the annual assessment.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25803.5 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 3 - Assessment Rate|ARTICLE 1 - Regular Rate|Section 25803.5.

25803.5.  Annual ad valorem assessments of a distribution district shall be entered in the assessment book by the secretary.(Added by Stats. 1949, Ch. 169.)
CA Water Code § 25804 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 3 - Assessment Rate|ARTICLE 1 - Regular Rate|Section 25804.

25804.  Annual installments of an improvement district assessment shall be entered in the assessment book by the secretary.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25805 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 3 - Assessment Rate|ARTICLE 1 - Regular Rate|Section 25805.

25805.  Operation assessments for an improvement district shall be computed upon the same valuation on land within the improvement district and entered in the same manner as the district annual assessment.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25807 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 3 - Assessment Rate|ARTICLE 1 - Regular Rate|Section 25807.

25807.  If the annual district assessment is payable in two installments the unpaid charges may be added to and become a part of the first installment.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25808 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 3 - Assessment Rate|ARTICLE 1 - Regular Rate|Section 25808.

25808.  On or before the first day of November the secretary shall deliver the assessment book to the collector.(Added by Stats. 1943, Ch. 372.)
CA Water Code § 25809 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 3 - Assessment Rate|ARTICLE 1 - Regular Rate|Section 25809.

25809.  A district may make an additional reasonable charge for processing or reprocessing an invalid check or other instrument used to pay an assessment or service charge owed to the district. The reasonable charge shall be for cost of the processing or reprocessing of the invalid check or instrument. If the charge for processing becomes delinquent, the charge may become a lien against the land on which the assessment was made or to which the service was rendered, as provided in Section 25806.(Amended by Stats. 1981, Ch. 714, Sec. 457.)
CA Water Code § 25825 (2021)
2021 California Code|Water Code - WAT|DIVISION 11 - IRRIGATION DISTRICTS|PART 10 - ASSESSMENTS|CHAPTER 3 - Assessment Rate|ARTICLE 2 - Special Rate|Section 25825.

25825.  Any person having an interest in any land within the district may file with the secretary a verified petition alleging all of the following:(a) His land or a described portion of it was when it became a part of the district irrigated from another system of works than the works of or proposed for the district.(b) It has continued ever since to be exclusively so irrigated.(c) It is entitled to a special rate of assessment.(Added by Stats. 1943, Ch. 372.)