Section 25502 Of Article 1. Assessment Book From California Water Code >> Division 11. >> Part 10. >> Chapter 1. >> Article 1.

. Annually, between March 1st and June 1st the assessor shall assess all land in his district to the persons owning, claiming, possessing, or controlling it, except that if all funds required to be raised are raised other than by assessment, no assessment need be levied and no assessment roll need be prepared or equalized.