Section 35551 Of Article 1. Plan Of Water Allocation From California Water Code >> Division 13. >> Part 5. >> Chapter 2.75. >> Article 1.

. The last equalized assessment book of the district shall be used as a basis for determining the assessed value of lands to which delivery of water would be curtailed under the proposed plan, excepting, however, if no assessment for the district shall have been made and levied for the year in which the hearing is held, the last equalized assessment roll of the County of Kern shall be used for such purpose in place of the assessment book of the district.