Earlier editions: 2026-09
Title 3 — Revenue and Finance›Chapter 3.04 — TAXATION CODE
Stockton Municipal Code Art. VI Assessment Generally
Stockton Municipal Code · 2026-10 edition · updated 2026-10-04 · Stockton
Cite as: Stockton Municipal Code Article VI · Text as of 2026-10-04
§ 3.04.190. Adoption of certain sections of California Revenue and Taxation Code by…¶
For the purpose of this code Sections 401, 402, 403, 404, 408, and all amendments thereto of the Revenue and Taxation Code of the State of California, are hereby adopted and made a part of this code.
(Prior code § 8-006.1)
§ 3.04.200. Annual assessment of all taxable property.¶
Annually, the Assessor shall assess all taxable property in the City, except Stateassessed property, and shall assess it to the persons owning, claiming, possessing or controlling it on the first Monday in August. The Assessor shall ascertain such property between the first Monday in August and 5:00 p.m. on Tuesday preceding the last Monday in October.
(Prior code § 8-006.2)
§ 3.04.210. Intangible property.¶
The Assessor shall not assess intangible property.
(Prior code § 8-006.3)
§ 3.04.220. Tax sold or tax deeded property.¶
Tax sold property shall be assessed as though not sold to the City. Tax sold property does not include tax deeded property.
(Prior code § 8-006.4)
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