Assessment RateSpecial Rate
Section § 25825
If you own land within a specific district and it's always been irrigated by a system other than the district's, you can ask for a special rate of assessment. You need to file a verified petition with the secretary stating that your land has always been irrigated this way and continues to be so.
Section § 25825.1
This section applies specifically to the Madera Irrigation District. If you own land within this district, you can file a special petition to request a reduced assessment rate if your land is served by a municipal water supply rather than irrigation from the district.
A city within the district can also request this special rate for its land, arguing that the land doesn't benefit enough from district irrigation to justify the regular rate.
The board will hold a hearing to decide if the land is sufficiently covered by municipal water and not benefiting enough from district irrigation. If that's the case, the board can adjust the assessment rate accordingly.
Section § 25825.2
If you own land in the Solano Irrigation District and meet certain conditions, you can file a special request to pay a different (usually lower) assessment rate than other landowners. If your land was already being irrigated by another system before it became part of the district, or has never had water service from the district with no plans for future service, you might qualify.
You need to file a detailed, verified request showing your land's unique situation. Once you file, a special notice about your request will be published and you have to cover those costs. After a hearing, if the board agrees your land isn't benefiting like others do, they will calculate a fair assessment rate especially for you.
If in the future, you or the district feel the benefits or situation changes, you can ask for a re-assessment, but you'll need to go through another hearing and notice process, though the district might help cover costs then.
Section § 25825.3
This law applies only to the Anderson-Cottonwood Irrigation District. It allows landowners within the district to request a special rate for water assessments if certain conditions are met. If the land has been using water from a non-district source for five years, has never received district water service, or is served by non-district wells, the landowner can petition for a special rate.
If the district board finds that the land is not benefitted by district operations as claimed, they must adjust the assessment rate. Petitions must follow specific procedures, and adjustments are made after a hearing.
Section § 25826
This section of the law requires a petition to ask the board to decide how much of the district's regular assessment rates should apply to the specific land mentioned in the petition.
Section § 25827
Before filing a petition for a special assessment rate, you need to pay a $10 fee. This fee covers the costs of publishing a notice and other hearing expenses. If there's leftover money after the hearing, it's given back to the petitioner, or split among them based on the area each one represents.
Section § 25828
This law requires that when a petition is filed to establish a special assessment rate, the board must schedule a hearing with a specific time and location. They must also announce this hearing in a newspaper available in the county where their office is located.
Section § 25829
This section describes what information must be included in a notice for a hearing about a special rate of assessment on certain land. It must mention that petitions have been made to determine if the land qualifies for this special rate, list the names of the petitioners, and provide the time and place of the hearing.
Section § 25830
This section explains that the board is responsible for organizing and conducting hearings where they evaluate the petitions. The board decides the order of the proceedings and listens to any relevant evidence presented, whether it's for or against the petition. They also have the option to pause and resume the hearing at different times if needed.
Section § 25831
This section explains that if a board concludes after a hearing that certain land has been irrigated but doesn't benefit enough from district operations to justify the normal assessment rate, they must lower the assessment rate for that land. The decision is recorded officially in their minutes.
Section § 25832
This law section specifies that an order must be made to describe land eligible for a special assessment rate. It also needs to set how much of the regular assessment rate applies to each piece of land. The idea is to ensure that the assessment each piece of land pays matches the benefits it gets or will get from the district's activities.
Section § 25833
This law requires that once it's decided land gets a special rate on taxes, a certified order of this decision is sent to the assessor. The assessor must then list this land separately in the assessment records and make sure it stands out from other land that doesn't get the special rate.
Section § 25834
If a decision is made that certain land qualifies for a reduced assessment rate but it's too late to list this in the assessment book before the yearly assessment, the board will instruct the secretary to record entries allowing for the assessment to be calculated at the special rate.
Section § 25835
If the board decides to grant or deny a special rate for an assessment, that decision won't change unless two things happen. Either a person affected by the decision asks for another hearing and the board agrees, or the board decides on its own to reconsider the decision. In both cases, they will notify the landowner to explain why the decision shouldn't change, and a new hearing will be scheduled and announced as required.