Section 31601 Of Article 2. Formation And Projects From California Water Code >> Division 12. >> Part 6. >> Chapter 5. >> Article 2.

. In all matters referred to in this article, the last equalized assessment roll of the district, if any, otherwise of the county, shall be prima facie evidence as to the ownership of taxable property, the names and number of the persons who are the holders of title, or assessable rights therein, and as to the assessed valuation of taxable property within the proposed improvement district.