DIVISION 1. PROPERTY TAXATION 50-5911›PART 2. ASSESSMENT 201-1367›CHAPTER 3. Assessment Generally 401-681›ARTICLE 1. General Requirements 401-409

§ 401.3

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

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.

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

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California Revenue and Taxation Code

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