{"code":"RTC","codeName":"Revenue and Taxation Code","section":"721","citation":"Rev. & Tax. Code, § 721","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 4. Assessment by State Board of Equalization Generally [721. - 868.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-4"},{"name":"ARTICLE 1. General Provisions [721. - 725.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-4/article-1"}],"history":"Added by Stats. 1976, Ch. 877.","effective":null,"html":"<p>The board shall annually value and assess all of the taxable property within the state that is to be assessed by it pursuant to Section <a href=\"/rtc/19\">19</a> of Article XIII of the Constitution and any legislative authorization thereunder.</p>","text":"The board shall annually value and assess all of the taxable property within the state that is to be assessed by it pursuant to Section 19 of Article XIII of the Constitution and any legislative authorization thereunder.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-721","source":"California Legislative Information bulk export (pubinfo)"}