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Earlier editions: 2020-112018-112026-09

DIVISION 1. PROPERTY TAXATION 50-5911›PART 1. GENERAL PROVISIONS 101-198.1›CHAPTER 1. Construction 101-136

§ 108

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

“State-assessed property” means all property required to be assessed by the board under Section 19 of Article XIII of the Constitution and which is subject to local taxation.

(Amended by Stats. 1974, Ch. 311.)

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California Revenue and Taxation Code

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