ARTICLE 6. Assessment Roll
Article 6 enacted by Stats. 1939, Ch. 154.
§§ 601–623 · 21 sections
- § 601 The assessor shall prepare an assessment roll, as directed by the board, in which shall be listed all property within the county which it is the assessor’s…
- § 602 This local roll shall show: (a) The name and address, if known, of the assessee. The assessor is not required to maintain electronic mail addresses. (b) Land,…
- § 606 (a) Except as provided in subdivisions (b) and (c), when any tract of land is situated in two or more revenue districts, the part in each district shall be…
- § 607 Land and improvements thereon shall be separately assessed.
- § 607.5 In the event that a separate assessment of rights and privileges appertaining to mines or minerals and land is made, the descriptive words “mining rights” or…
- § 608 Improvements shall be assessed by the assessor by showing their value opposite the description of the parcel of land on which they are located, if they are…
- § 609 Taxable improvements on land exempt from taxation shall be shown like other real estate on the roll. Value shall not be assessed against the exempt land and…
- § 610 (a) Land once described on the roll need not be described a second time, but any person, claiming and desiring to be assessed for it, may have his or her name…
- § 611 If the name of an absent owner is known to the assessor, or in the case of real property, if it appears of record in the office of the county recorder, the…
- § 612 When a person is assessed as agent, trustee, bailee, guardian, conservator, executor, or administrator, his representative designation shall be added to his…
- § 613 A mistake in the name of the owner or supposed owner of real estate does not render invalid an assessment or any deed to a purchaser at a tax sale. A mistake…
- § 614 After each assessment of tax-defaulted property the assessor shall enter on the roll the fact that it is tax defaulted and the date of the declaration of…
- § 615 The assessor shall prepare an index to the local roll, in the form prescribed by the board, showing the name of the assessee, each place therein where his…
- § 616 On or before July 1, annually, the assessor shall complete the local roll. He shall make and subscribe an affidavit on the roll substantially as follows: “I,…
- § 617 As soon as the assessor completes the local roll, he shall deliver it to the auditor.
- § 618 Notwithstanding any other provisions of state law, when the assessment roll is a machine-prepared roll the contents of the roll and the arrangement of property…
- § 619 (a) Except as provided in subdivision (f), the assessor shall, upon or prior to completion of the local roll, do either of the following: (1) Inform each…
- § 619.2 Where the personal property on the secured roll of a person not required to file a property statement pursuant to Section 441 is assessed in excess of one…
- § 620 If the assessor does not send a notice pursuant to Section 619 or 621 to an assessee whose property was not on the prior year’s secured roll, or to an assessee…
- § 621 In any county the assessor, with the approval of the board of supervisors, may give the information required by Section 619, and similar information with…
- § 623 The assessor may place a single assessment on the roll for all leased personal property in the county that is assessed with respect to the same taxpayer. Any…