DIVISION 1. PROPERTY TAXATION 50-5911›PART 2. ASSESSMENT 201-1367›CHAPTER 3. Assessment Generally 401-681›ARTICLE 6. Assessment Roll 601-623

§ 612

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

When a person is assessed as agent, trustee, bailee, guardian, conservator, executor, or administrator, his representative designation shall be added to his name, and the assessment entered separately from his individual assessment.

(Amended by Stats. 1979, Ch. 730.)

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California Revenue and Taxation Code

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