Cal. Rev. & Tax. Code § 401.3

Current through the 2023 Legislative Session.

Section 401.3 - Assessment on lien date

The assessor shall assess all property subject to general property taxation on the lien date as provided in Articles XIII and XIIIA of the Constitution and any legislative authorization thereunder.

Ca. Rev. and Tax. Code § 401.3

Amended by Stats. 1986, Ch. 608, Sec. 9.