{"code":"WAT","codeName":"Water Code","section":"70230","citation":"Wat. Code, § 70230","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 19. LEVEE DISTRICTS [70000. - 70272.]","url":"https://blackletter.si/water-code/division-19"},{"name":"PART 1. LEVEE DISTRICT LAW OF 1959 [70000. - 70272.]","url":"https://blackletter.si/water-code/division-19/part-1"},{"name":"CHAPTER 7. Taxes [70230. - 70244.]","url":"https://blackletter.si/water-code/division-19/part-1/chapter-7"}],"history":"Repealed and added by Stats. 1971, Ch. 62.","effective":null,"html":"<p>The board of directors shall avail itself of the equalized assessment roll of the county in which the district is situated, and take such assessments as the basis for district taxation.</p>","text":"The board of directors shall avail itself of the equalized assessment roll of the county in which the district is situated, and take such assessments as the basis for district taxation.","otherVersions":[],"url":"https://blackletter.si/water-code/taxes-70230","source":"California Legislative Information bulk export (pubinfo)"}