California Code, Water Code - WAT § 35520.27

The district assessor, upon receipt of the assessment call resolution from the secretary, shall compute the amount to be collected from each parcel of land in separate ownership in the service area established pursuant to Section 35520.6 and shall enter in a separate space in the district's assessment book entitled “Drainage Service Area No.___ Assessment” the sums, in dollars and cents, to be collected against the respective parcels of land.