Section 36570 Of Article 2. Assessment Book From California Water Code >> Division 13. >> Part 7. >> Chapter 1. >> Article 2.

. Between the date on which the district was formed and 90 days thereafter, and between those dates in each succeeding year, the assessor shall assess all land, except that if all funds required to be raised are raised other than by assessment, no assessment need be levied and no assessment book need be prepared or equalized.