Section 20569 Of Chapter 3. General Provisions From California Water Code >> Division 11. >> Part 1. >> Chapter 3.
20569
. The value of any land and the holders of title to the land
are conclusively determined, for the purpose of any petition provided
for in this division, by the district assessment book last equalized
at the time of the presentation of the petition.
When no assessment book of the district has been equalized, the
county assessment roll of the county in which the land is situated
last equalized at the time of the presentation of the petition is
conclusive evidence of the value and title.
However, for the purposes of a petition to form a district and so
far as land outside a district is concerned for the purposes of a
petition to form an improvement district under Chapter 2A of Part 7
the county assessment roll of the county in which the land is
situated, last equalized at the time of the first publication of the
petition is conclusive evidence of the value and title.