Section 16648 Of Article 8. Taxation From California Public Utilities Code >> Division 7. >> Chapter 4. >> Article 8.

. The board may elect to avail itself of the assessments made by the assessors of the counties in which the district is situated, and may take such assessments as the basis for district taxation. It shall declare its election by ordinance and file a certified copy of the ordinance with the auditors of the counties in which the district is situated.