Section 46200 Of Article 3. Assessment Rolls From California Water Code >> Division 14. >> Part 9. >> Chapter 2. >> Article 3.
46200
. The commissioners shall prepare and certify assessment rolls
which shall contain:
(a) A description of each tract held in separate ownership by
legal subdivisions, governmental surveys, or other boundaries
sufficient to identify it. If any area composed of more than one
tract held in separate ownership is not assessed because the land
therein will not be benefited by the expenditure of the funds to be
raised by the assessment, a description of the area as a whole
without a description of each tract shall be sufficient.
(b) The number of acres in each tract.
(c) The name and address of the owner of each tract, if known, and
if unknown, that fact. No mistake or error in the name of the owner
or supposed owner of the property assessed, and no mistake in any
other particular, shall render the assessment invalid.
(d) The rate per acre of the assessment upon each tract assessed,
or if no assessment is made upon any tract or area composed of more
than one tract, a statement of that fact.
(e) The rate per acre of the assessment upon each tract assessed
for the costs of the properties that are necessary to be used in
connection with the generating of electric power, or if no assessment
of the costs is made upon any tract or area composed of more than
one tract, a statement of that fact.
(f) The total amount of the assessment as computed.
(g) Any other statement which may be required by the board at the
time of transmitting the plans and specifications and costs of the
work for the district.