Cal. Rev. & Tax. Code § 401.3

Current through the 2024 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 XIII A of the Constitution and any legislative authorization thereunder.

Ca. Rev. and Tax. Code § 401.3

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