{"data":{"id":"us-ca/wat-25503","jurisdiction":"us-ca","citation":"WAT § 25503","heading":"","body":"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.","path":["Water Code - WAT","DIVISION 11. IRRIGATION DISTRICTS [20500. - 29978.]","PART 10. ASSESSMENTS [25500. - 26677.]","CHAPTER 1. Assessment [25500. - 25559.]","ARTICLE 1. Assessment Book [25500. - 25509.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"1de2e6a016a28a1cdc22db3c692a308cfb6413a89b7b15b862c1c5f898d5806d","source_id":"us-ca","stale":false,"prev":"us-ca/wat-25502","next":"us-ca/wat-25504"},"notice":"GroundRules: Original legal text. Not legal advice."}