BlackletterCalifornia law

Revenue and Taxation Code § 110.5

CHAPTER 1. Construction

Current as of September 28, 2026Rev. & Tax. Code, § 110.5Official source ↗

Amended by Stats. 1978, Ch. 292.

“Full value” means fair market value, full cash value, or such other value standard as is prescribed by the Constitution or in this code under the authorization of the Constitution.