Property and Special Taxes Department
Training – County Assessors’ Staff

• Assessment of Water Companies and Water Rights

The Property and Special Taxes Department has developed a self-study training session designed to provide information on the assessment of water companies and water rights. Completion of the training session will qualify for 16 hours of training credit as required by Revenue and Taxation Code section 671 for certified appraisers who are employees of the state, any county, or city and county.

Training Coordinators may initiate the training process by contacting Mrs. Sherrie Kinkle at sherrie.kinkle@boe.ca.gov. Training materials, review questions, and the certification document will be provided, or they may be downloaded from this site. Individuals completing the training session may:

• Send questions to: sherrie.kinkle@boe.ca.gov
• Or call: 916-322-2921

Required documents:

• Instructions
• Assignment Schedule
• Self-Study Training Material – Assessors' Handbook Section 542, Assessment of Water Companies and Water Rights (December 2000)
• Review Questions
• Training Certification