DIVISION 1. PROPERTY TAXATION 50-5911›PART 2. ASSESSMENT 201-1367›CHAPTER 3. Assessment Generally 401-681›ARTICLE 1. General Requirements 401-409
§ 401
California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California
Every assessor shall assess all property subject to general property taxation at its full value.
(Amended by Stats. 1978, Ch. 1207.)
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