Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 5. Special Types of Property

Article 1. Generally

Section 984

984. Water ditches. Water ditches constructed for mining manufacturing, or irrigation purposes and toll roads shall be assessed like real estate, at a rate per mile for that portion of the property lying within the county.

Assessment by Districts.—When a ditch runs through several districts, a failure to assess separately the portion situated in each district renders the assessment void. Kern Valley Water Co. v. Kern County, 137 Cal. 511, and 150 Cal. 801.

Appurtenant Ditches.—Apparently the ditches referred to in this section are those which are constructed on a large and extensive scale, not appurtenant to any particular parcel of land, but operated for the benefit of communities and neighborhoods for mining, manufacturing, irrigating and other purposes. See Coonradt v. Hill, 79 Cal. 587; Gartlan v. C. A. Hooper & Co., 177 Cal. 414; Ayer v. Grondoni, 45 Cal.App. 218.

A municipal corporation may assess part of a water system, that is, canals, pipe lines, and rights of way, located in the city limits, although the system is appurtenant to lands without the municipality. Temescal Water Co. v. Niemann, 22 Cal.App. 174.