{"data":{"id":"us-ca/wat-25505","jurisdiction":"us-ca","citation":"WAT § 25505","heading":"","body":"The book shall contain:\n(a) The name of the assessee if known to the assessor, and if the name is not known to the assessor, “unknown owners.”\n(b) A description of the land sufficient to identify it.\n(c) An estimate of the number of acres except in the case of city or town lots.\n(d) The cash value of the land.\n(e) A separate designation and description of any land subject to a different rate of assessment from other land.\n(f) A column for showing the changed valuations after equalization.\n(g) Any other things required by the board.","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":"87dd83707175bb491b2b392fb422d5597c7c17bd51dc1093a73c3d3697ca117d","source_id":"us-ca","stale":false,"prev":"us-ca/wat-25504","next":"us-ca/wat-25506"},"notice":"GroundRules: Original legal text. Not legal advice."}