{"code":"WAT","codeName":"Water Code","section":"25525","citation":"Wat. Code, § 25525","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 11. IRRIGATION DISTRICTS [20500. - 29978.]","url":"https://blackletter.si/water-code/division-11"},{"name":"PART 10. ASSESSMENTS [25500. - 26677.]","url":"https://blackletter.si/water-code/division-11/part-10"},{"name":"CHAPTER 1. Assessment [25500. - 25559.]","url":"https://blackletter.si/water-code/division-11/part-10/chapter-1"},{"name":"ARTICLE 2. Land Escaping Assessment [25525. - 25528.]","url":"https://blackletter.si/water-code/division-11/part-10/chapter-1/article-2"}],"history":"Added by Stats. 1943, Ch. 372.","effective":null,"html":"<p>Any land which should have been assessed escaping the payment of any assessment for any reason shall in addition to its current assessment be entered in the assessment book by the assessor at the valuation which he deems proper for the year of the escaped assessment.</p>","text":"Any land which should have been assessed escaping the payment of any assessment for any reason shall in addition to its current assessment be entered in the assessment book by the assessor at the valuation which he deems proper for the year of the escaped assessment.","otherVersions":[],"url":"https://blackletter.si/water-code/land-escaping-assessment-25525","source":"California Legislative Information bulk export (pubinfo)"}