{"code":"RTC","codeName":"Revenue and Taxation Code","section":"401.3","citation":"Rev. & Tax. Code, § 401.3","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. 1986, Ch. 608, Sec. 9.","effective":null,"html":"<p>The assessor shall assess all property subject to general property taxation on the lien date as provided in Articles XIII and XIIIA of the Constitution and any legislative authorization thereunder.</p>","text":"The assessor shall assess all property subject to general property taxation on the lien date as provided in Articles XIII and XIIIA of the Constitution and any legislative authorization thereunder.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-requirements-401-3","source":"California Legislative Information bulk export (pubinfo)"}