This law requires the assessor to evaluate the value of all land within a district for tax purposes right after the district is formed and every year thereafter. However, if all the necessary funds are collected by other means, then there is no need to perform this assessment or prepare related documents.

This law section mandates that all land must be evaluated and taxed based on its full market value, meaning the price it could reasonably sell for in an open market.

The law states that the assessor must prepare an assessment book with specific headings. This book will list all the land being assessed and must be submitted to the clerk of the board of supervisors within a designated time frame.

This section outlines what information must be included in an assessment book for land. It must have the landowner's name, a description that identifies the land, and the land's cash value. If the landowner's name isn't known, that should be noted.

If a district covers more than one county, the assessment book must have separate sections for the land in each county. Each section should be in its own volume.

This law allows a board to instruct an assessor to use the county's assessed land value as the land's cash value for assessment purposes. However, if the county's assessed roll includes the value of mineral rights (like oil or gas) under the land, the assessor must deduct that value before determining the land's cash value.

This law allows a water district that hasn't delivered water yet to impose a special assessment (a type of charge) on land within the district. This charge is up to $3 per acre each year. It helps cover costs while planning and building water delivery systems mainly for agriculture.

This law allows a board to choose a different way to assess land value within a district. Instead of using its cash value or the county assessed value, the board can decide to value the land based on the benefits the land receives. They will direct the assessor to use the value they determine.

This law outlines the process for valuing land in a district based on benefits, rather than typical property tax methods. First, if a district board decides to use this system, they must hold a public hearing allowing property owners and residents to speak. Notice of the hearing must be posted and mailed to landowners 20 days in advance. During the hearing, evidence on valuation schedules can be presented. After the hearing, the board sets valuation schedules that reflect the benefits properties receive from the district, considering factors like the type of land use and whether land is irrigated or not. The board then takes on certain administrative roles typically held by county bodies regarding property tax matters. Importantly, districts using this method won't receive property tax allocations and must notify the county auditor of this decision.

This law allows a board to evaluate land within a district by different benefits it receives and assign multiple valuations accordingly. The board can then impose separate assessments based on these different valuations. If separate valuations for separate benefits are chosen, all related rules will apply to these assessments. The assessment book must contain all assessments, but the assessor can choose to create separate assessment statements if desired.