| HUGHSON NUT INC. - LIVINGSTON | HUGHSON, CA | 146 | 2 | — |
| MCGEE CREEK MOBILE HOME PARK | MAMMOTH LAKES, CA | 146 | 32 | — |
| WHISKEYTOWN NRA-CARR MEMORIAL | WHISKEYTOWN, CA | 146 | 2 | — |
| CAL ORE MOBILE ESTATES | YORBA LINDA, CA | 146 | 15 | — |
| CENTRAL CA ALMOND GROWERS ASSN | KERMAN, CA | 145 | 40 | — |
| MADERA IRRIGATION DISTRICT | MADERA, CA | 145 | 20 | — |
| TAHOE FOREST CHURCH | TRUCKEE, CA | 145 | 2 | — |
| VALLECITO COUNTY PARK | SAN DIEGO, CA | 145 | 26 | — |
| CORRAL HOLLOW PWS | STOCKTON, CA | 145 | 8 | — |
| CARNEGIE SVRA | LIVERMORE, CA | 145 | 4 | — |
| TIERRA DE ESPERANZA | SANTA BARBARA, CA | 145 | 17 | — |
| RAINERI MUTUAL WATER COMPANY | LOS GATOS, CA | 145 | 14 | — |
| SAN MARTIN FOOTHILLS WATER COMPANY | SAN MARTIN, CA | 145 | 32 | — |
| MIRA MONTE WATER CO. | GERBER, CA | 145 | 20 | — |
| LASSEN VNP - SOUTHWEST/CHALET | MINERAL, CA | 145 | 0 | — |
| BAR 717 RANCH | HAYFORK, CA | 145 | 12 | — |
| OID #45 | OAKDALE, CA | 144 | 3 | — |
| HOLT OF CALIFORNIA | PLEASANT GROVE, CA | 144 | 49 | — |
| PANORAMA HEIGHTS PROP OWNERS | POSEY, CA | 144 | 27 | — |
| ALTA SIERRA MUTUAL WATER CO. | WOFFORD HEIGHTS, CA | 143 | 6 | — |
| BLACKHAWK CENTER WATER SYSTEM | COARSEGOLD, CA | 143 | 65 | — |
| MARIN FRENCH CHEESE CO | PETALUMA, CA | 143 | 3 | — |
| PALOMAR MTN. SP - SILVERCREST | BORREGO SPRINGS, CA | 143 | 8 | — |
| SISKIYOU CO.SERVICE AREA #5/CARRICK | WEED, CA | 143 | 12 | — |
| PINE GROVE TRAILER PARK | STOCKTON, CA | 142 | 18 | — |
| MAGNOLIA UNION SCHOOL | BRAWLEY, CA | 142 | 11 | — |
| BONADELLE RANCHOS NO. 2 MUTUAL WATER CO | MADERA, CA | 142 | 130 | — |
| MID -HORSESHOE BEND REC AREA | SNELLING, CA | 142 | 6 | — |
| WHITE MOUNTAIN MUTUAL WATER COMPANY | BISHOP, CA | 142 | 8 | — |
| LAZY H MUTUAL WATER COMPANY | PAUMA VALLEY, CA | 142 | 14 | — |
| EAST VALLEY FARMS MUTUAL WATER COMPANY | SANTA MARIA, CA | 142 | 23 | — |
| KENNON WATER COMPANY | SAN JOSE, CA | 142 | 44 | — |
| FERRARI-CARANO WINERY | HEALDSBURG, CA | 142 | 2 | — |
| GREENLAW MODESTO INVESTORS LLC | STOCKTON, CA | 142 | 5 | — |
| SHASTA LAKE RV RESORT | LAKEHEAD, CA | 141 | 4 | — |
| SHASTA CO CSA # 13 ALPINE MEADOWS | REDDING, CA | 141 | 2 | — |
| SUNSET PARK COMMUNITY | SANTA ROSA, CA | 141 | 8 | — |
| FARRAR PARK PROPERTY OWNERS | BETHEL ISLAND RD, CA | 140 | 5 | — |
| COURTRIGHT LAKE VILLAGE | PRATHER, CA | 140 | 9 | — |
| HARRIS FARMS HEADQUARTERS | COALINGA, CA | 140 | 343 | — |
| ORLAND LDS CHURCH | GARDEN GROVE, CA | 140 | 3 | — |
| CAL FIRE - VALLEY VIEW C.C | ELK CREEK, CA | 140 | 15 | — |
| MAHER MUTUAL WATER COMPANY | BAKERSFIELD, CA | 140 | 161 | — |
| SUSAN RIVER PARK WATER CO. | SUSANVILLE, CA | 140 | 35 | — |
| DESERT PALMS MOBILE HOME PARK | TUSTIN, CA | 140 | 7 | — |
| TERRA NOVA MOBILE HOME PARK | TUSTIN, CA | 140 | 5 | — |
| HILLTOP RANCH - TURLOCK ROAD | BALLICO, CA | 140 | 2 | — |
| RIO VIENTO RV CAMP [SWS] | ANTIOCH, CA | 140 | 0 | — |
| NORTHSHORE RV RESORT INC | NEEDLES, CA | 140 | 27 | — |
| WYNOLA WATER DISTRICT | SAN YSABEL, CA | 140 | 22 | — |