Section 35465 Of Article 2. Assessments From California Streets And Highways Code >> Division 18. >> Part 4. >> Chapter 3.5. >> Article 2.

. All land within the district shall be assessed to provide the funds necessary for the redemption of the outstanding bonds, except:
  (a) Land owned by the United States.
  (b) Streets, alleys, and highways.
  (c) Property acquired for parking places pursuant to this part.
  (d) Public property exempt from assessment pursuant to Section 35466.