California Code, Water Code - WAT § 31748

(a) The name of the assessee if known to the assessor, and if the name is not known to the assessor, “unknown owners.”

(b) Land by township, range, section, or fractional section, and when the land is not in any congressional division or subdivision, by metes and bounds or other description sufficient to identify it with an estimate of the number of acres and its locality.

(c) City lots, naming the city, and the number and block according to the system of numbering in the city.

(d) The cash value of land other than city lots.

(e) The cash value of city lots.

(f) The cash value of improvements.

(g) The cash value of personal property.

(h) The total value of all property assessed.

(i) The changed value of all property after equalization.

(j) Any other things required by the board.