In this section, the term "land" means city and town lots but does not include buildings or other improvements on the land.

This law defines the term "improvements" to include trees, vines, alfalfa, other growing crops, as well as buildings and structures.

Every year, from March 1st to June 1st, the assessor is responsible for evaluating all the land in their area to determine its owner or controller. However, if all necessary funds are gathered through methods other than assessment, then there's no need to perform this assessment or create an assessment list.

This law states that all land must be assessed for taxes according to specific guidelines from another section of the tax code. The assessment should happen as of the start of March 1st each year.

The assessor must create a detailed book that lists all land with specific headings.

This law section outlines what information a book must contain for property assessment purposes. It includes the name of the property owner (if known), a description of the land, an estimate of acreage (unless it's a city or town lot), the cash value of the land, and details about any land subject to different assessment rates. Additionally, it requires a column for showing updated valuations after adjustments and any other information the board might need.

This law allows for columns labeled “Lot” and “Block” to be included in assessment books. These columns help identify specific sections of property, such as lots and blocks, within cities, towns, or recorded subdivisions.

If a piece of land has been partially redeemed, it must be individually listed in the assessment book going forward.

By the first Monday in August each year, the assessor must finish and hand over the assessment book to the secretary.

This law allows assessors to use maps to identify and describe land parcels instead of traditional descriptions in assessment records. If they have a complete map, they can assign numbers or letters to land parcels and even update the map if parcels are divided or combined. These parcel identifiers can then be used in many official documents, like assessment bills or sale certificates. However, they cannot use map references in deeds unless the map is officially recorded at the county recorder's office. Additionally, these maps must always be available for public viewing in the assessor's office.