Each year, the Board must adopt a resolution fixing assessments within Zone No. 1 (known as the Benefit Assessment) to raise property tax revenue for the operation, maintenance, replacement and non-reimbursed capital costs of the flood control facilities within the Tehachapi Watershed Project.

The Tehachapi Watershed Project was constructed with financial assistance under PL-566 through the Soil Conservation Service, United States Department of Agriculture. As a condition of obtaining federal funds for construction, the District assumed full responsibility for operation, maintenance and repair/replacement of all structural measures of the Project pursuant to the Maintenance Agreement dated July 7, 1983. District Staff reviewed all zoning changes, parcel splits, changes in ownership, new construction and assessed values in Zone No. 1 to update the land use categories and the land use factors for each parcel. Because the State utility roll is no longer broken down by tax code area, a questionnaire was sent to each utility company to determine any changes in value of each utility-owned property.