California Water Code

§ 36726

WAT § 36726Div. 13 · Part 7 · Ch. 2

Statute text

Within 10 days after the assessment is completed, the assessor shall do each of the following:

(a)Compute and charge in the proper part of the assessment book in a place provided therefor in the record of each parcel of land assessed the assessment due on the parcel.

(b)In the event the annual assessment for any parcel of land separately assessed, computed pursuant to (a) above, is less than two dollars ($2), a minimum annual assessment may be set by the board which shall not exceed two dollars ($2) for each separately assessed parcel of land, and upon such a determination the assessor 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.

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Legislative history

Amended by Stats. 1965, Ch. 730.