{"code":"RTC","codeName":"Revenue and Taxation Code","section":"401","citation":"Rev. & Tax. Code, § 401","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 2. ASSESSMENT [201. - 1367.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2"},{"name":"CHAPTER 3. Assessment Generally [401. - 681.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-3"},{"name":"ARTICLE 1. General Requirements [401. - 409.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-3/article-1"}],"history":"Amended by Stats. 1978, Ch. 1207.","effective":null,"html":"<p>Every assessor shall assess all property subject to general property taxation at its full value.</p>","text":"Every assessor shall assess all property subject to general property taxation at its full value.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-requirements-401","source":"California Legislative Information bulk export (pubinfo)"}