{"code":"WAT","codeName":"Water Code","section":"70231","citation":"Wat. Code, § 70231","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 - 70244.]","url":"https://blackletter.si/water-code/division-19/part-1/chapter-7"}],"history":"Repealed and added by Stats. 1971, Ch. 62.","effective":null,"html":"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>On or before the third Monday in August each year, the county auditor shall transmit to the board of directors a written statement showing the total value of all taxable land and improvements within the district, which value shall be ascertained from the equalized assessment roll of the county.</p>","text":"On or before the third Monday in August each year, the county auditor shall transmit to the board of directors a written statement showing the total value of all taxable land and improvements within the district, which value shall be ascertained from the equalized assessment roll of the county.","otherVersions":[],"url":"https://blackletter.si/water-code/taxes-70231","source":"California Legislative Information bulk export (pubinfo)"}