{"code":"RTC","codeName":"Revenue and Taxation Code","section":"405.5","citation":"Rev. & Tax. Code, § 405.5","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. 1980, Ch. 1081, Sec. 5.   Effective September 26, 1980.","effective":"1980-09-26","html":"<p>The assessor shall periodically appraise all property not subject to the provisions of Article XIIIA of the Constitution to substantiate the judgment of its full cash value or, when provided for by law, its restricted value for uniform assessment purposes.</p>","text":"The assessor shall periodically appraise all property not subject to the provisions of Article XIIIA of the Constitution to substantiate the judgment of its full cash value or, when provided for by law, its restricted value for uniform assessment purposes.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-requirements-405-5","source":"California Legislative Information bulk export (pubinfo)"}