Section 35253.4 Of Chapter 2. Formation Of District From California Streets And Highways Code >> Division 18. >> Part 4. >> Chapter 2.

. If the assessed value of any parcel of land, and any improvements thereon, is not shown or separately shown upon the assessment roll, upon request of the clerk, the assessor shall estimate the assessed value of such parcel and any improvements thereon, and such estimate for the purpose of certifying said petition shall be considered the assessed value of such parcel, and any improvements thereon.