Chapter 3.24 — TAX ASSESSMENT PROCEDURE
Pico Rivera Municipal Code · 2026-07 edition · updated 2026-09-27 · Pico Rivera
§ 3.24.010. Date when property assessed.¶
Taxable property in the city shall be assessed to the persons owning, claiming, possessing or controlling it at twelve noon (meridian) on the first Monday of March of each year. All tax liens shall attach annually as of twelve noon (meridian) on the first Monday of March of each year preceding a fiscal year for which taxes are levied. (Prior code § 2400)
§ 3.24.020. Assessment performed by the county.¶
From and after the effective date of the ordinance codified in this chapter, the duties of assessing property and of collecting taxes, provided by law to be performed by the assessor and the tax collector of the city, shall be performed by the county assessor and the county tax collector of Los Angeles County, California, in accordance with the provisions of Sections 51500 through 51519 of the Government Code of the state.
(Prior code § 2401)
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