BlackletterCalifornia law

Revenue and Taxation Code § 401.3

ARTICLE 1. General Requirements

Current as of September 28, 2026Rev. & Tax. Code, § 401.3Official source ↗

Amended by Stats. 1986, Ch. 608, Sec. 9.

The assessor shall assess all property subject to general property taxation on the lien date as provided in Articles XIII and XIIIA of the Constitution and any legislative authorization thereunder.