ARTICLE 3. Equalization [25550. - 25559.]

Cal. Water Code - WAT 3.
in effect

Cal. Water Code - WAT § 25550. Section 25550.

Upon receiving the assessment book from the assessor the secretary shall immediately give notice of its receipt and of the time, fixed by the board, when the board acting as a board of equalization will meet to equalize assessments.

Cal. Water Code - WAT § 25551. Section 25551.

The notice shall be given by publication at least twice in a newspaper published in each affected county and if the office county is not an affected county, also in a newspaper published in the office county.

Cal. Water Code - WAT § 25552. Section 25552.

The notice shall be first published at least 20 days and not more than 30 days before the time fixed for the first meeting of the board as a board of equalization.

Cal. Water Code - WAT § 25553. Section 25553.

Failure to publish the equalization notice in any county other than the office county shall not affect the validity of any assessment on land in a county in which notice was published.

Cal. Water Code - WAT § 25554. Section 25554.

Until the equalization is finished, the assessment book shall remain in the district office in the possession of the secretary for the inspection of all persons interested.

Cal. Water Code - WAT § 25555. Section 25555.

On the day specified in the notice of equalization, the board shall meet as a board of equalization to hear and determine objections to the valuation, acreage, or any matter pertaining to the assessment coming before it.

Cal. Water Code - WAT § 25556. Section 25556.

The board acting as a board of equalization shall continue in session from time to time as long as may be necessary but not to exceed 10 days exclusive of Sundays.

Cal. Water Code - WAT § 25558. Section 25558.

The secretary shall be present during the equalization proceedings and shall make all changes ordered in the assessment book.

Cal. Water Code - WAT § 25559. Section 25559.

Within 10 days after the close of the equalization session the secretary shall add the total values and determine the gross assessed valuation of the lands after final equalization by the board.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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