DIVISION 1. PROPERTY TAXATION 50-5911›PART 2. ASSESSMENT 201-1367›CHAPTER 7. Responsibility of Assessor 1361-1367

§ 1367

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

Every county assessor shall ascertain the total assessed value of homes receiving the homeowners’ property tax exemption described in Section 218 and shall report to the board during each fiscal year, commencing with the 1979–80 fiscal year, the total valuation of properties receiving such exemption each year.

(Added by Stats. 1979, Ch. 242.)

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California Revenue and Taxation Code

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