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

§ 623

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

The assessor may place a single assessment on the roll for all leased personal property in the county that is assessed with respect to the same taxpayer. Any property assessed pursuant to this section shall, in the absence of evidence establishing otherwise, be deemed to be located at the taxpayer’s primary place of business within the county.

(Added by Stats. 1995, Ch. 527, Sec. 6. Effective January 1, 1996.)

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California Revenue and Taxation Code

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