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 reading assignment and correctly answering at least 80 percent of the review questions 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.
Individuals completing the training session may:
Send questions to:slkinkle@boe.ca.gov
Or call: 1-916-274-3363
The completed review questions and certification document should be mailed to:
Sherrie Kinkle
State Board of Equalization
County-Assessed Properties Division, MIC: 64
P.O. Box 942879
Sacramento, CA 94279-0064
or scanned and emailed to (the originals do not need to be mailed):
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