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HomeWater CodeDiv. 5Pt. 4Ch. 5Art. 2§ 8788 Flood Control Assessment Breakdown

§ 8788 Flood Control Assessment Breakdown

Water Code·California
AI Summary·Official Text·Key Terms·Related Statutes·References
AI SummaryVerified

§ 8788 Flood Control Assessment Breakdown

Key Takeaways

  • •This law is about how land is taxed based on benefits from flood control projects.
  • •The tax is split into two parts: one for flood control benefits and one for other benefits from the project.
  • •The people in charge (assessors) decide how much each piece of land benefits and set the tax accordingly.

Example

Imagine a farm next to a river. The government builds a dam to stop floods. The farm gets two benefits: no more floods (flood control) and better irrigation (other benefit).

The assessors will decide how much the farm’s tax should be. They’ll split the tax into two parts: one for the flood protection and another for the better irrigation.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source
View on CA.gov

§ 8788 Flood Control Assessment Breakdown

The assessors in apportioning the assessment on each tract of land shall, as information for the board set out, opposite each sum assessed for each particular tract of land, in separate columns respectively, the amount that they determine that each tract is so assessed by reason of benefit from the flood control features of the works involved in the plans, and also the amount that they deem each tract of land is so assessed by reason of all other benefit from the works. (Added by Stats. 1943, Ch. 369.)

Last verified: January 23, 2026

Key Terms

assessorsflood control featuresbenefit from the works

Related Statutes

  • § 8780 Assessment Objection Hearings
  • § 8781 County Hearing Publication Notice
  • § 8783 Assessor Boundary Adjustments
  • § 8787 Drainage District Land Assessment
  • § 8789 Drainage District Assessment Adjustments

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Water Code. Section 8788.
View Official Source