Water Code § 25505

The book shall contain:

(a) The name of the assessee if known to the assessor, and if the name is not known to the assessor, “unknown owners.”

(b) A description of the land sufficient to identify it.

(c) An estimate of the number of acres except in the case of city or town lots.

(d) The cash value of the land.

(e) A separate designation and description of any land subject to a different rate of assessment from other land.

(f) A column for showing the changed valuations after equalization.

(g) Any other things required by the board.