BlackletterCalifornia law

Revenue and Taxation Code § 108

CHAPTER 1. Construction

Current as of September 28, 2026Rev. & Tax. Code, § 108Official source ↗

Amended by Stats. 1974, Ch. 311.

“State-assessed property” means all property required to be assessed by the board under Section 19 of Article XIII of the Constitution and which is subject to local taxation.