ARTICLE 1. General Requirements [401. - 409.]

Article 1 enacted by Stats. 1939, Ch. 154.

§§ 401–409 · 31 sections

§ 401 Every assessor shall assess all property subject to general property taxation at its full value.
§ 401.3 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…
§ 401.4 When valuing an owner-occupied single-family dwelling and the land on which it is situated that may be required for the convenient occupation and use of such…
§ 401.5 The board shall issue to assessors data relating to costs of property, or, with respect to commercial and industrial property, shall, after a public hearing,…
§ 401.6 (a) In any case in which the cost approach method is used to value special use property for purposes of taxation, the assessor shall not add a component for…
§ 401.8 (a) Notwithstanding any other provision of law, commencing with the 1995–96 fiscal year, the county assessor shall determine the property tax assessed value in…
§ 401.10 (a) Notwithstanding any other law relating to the determination of the values upon which property taxes are based, values for each tax year from the 1984–85…
§ 401.12 Sections 401.10 and 401.11 do not abrogate, rescind, preclude, or otherwise affect any separate settlement agreement entered into prior to the effective date…
§ 401.13 Notwithstanding any other provision of law, on or after January 1, 1998, the assessor shall determine the assessed value of pipelines and related rights-of-way…
§ 401.15 (a) Notwithstanding any other provision of law, for any county that makes available the credits provided for in Section 5096.3, the full cash values of…
§ 401.16 If, for purposes of property taxation, the county assessor utilizes the reproduction or replacement cost approach to value to determine the value of tangible…
§ 401.17 (a) For the 2005–06 fiscal year to the 2016–17 fiscal year, inclusive, it shall be rebuttably presumed that the preallocated fair market value of each make,…
§ 401.20 (a) (1) The State Board of Equalization shall, in consultation with the California Assessors’ Association and representatives of the computer, semiconductor,…
§ 402 Cultivated and uncultivated land of the same quality and similarly situated shall be assessed at the same value.
§ 402.1 (a) In the assessment of land, the assessor shall consider the effect upon value of any enforceable restrictions to which the use of the land may be subjected.…
§ 402.2 Contracts with government agencies restricting the use of property for owner-occupied housing available at affordable cost shall be recorded. Nothing in this…
§ 402.3 An assessor shall consider any restrictive covenant, easement, restriction, or servitude adopted pursuant to Section 25202.5, 25222.1, or 79055 of the Health…
§ 402.5 When valuing property by comparison with sales of other properties, in order to be considered comparable, the sales shall be sufficiently near in time to the…
§ 402.9 In valuing property for persons of low and moderate income that is financed under Section 236 or Section 515 of the federal National Housing Act, since federal…
§ 402.95 In valuing property under the income method of appraisal, the assessor shall exclude from income the benefit from federal and state low-income housing tax…
§ 403 Land sold by the State for which no patent has been issued shall be assessed like other land, but the owner is entitled to a deduction from the assessed…
§ 404 All taxable property, except State assessed property, shall be assessed by the assessing agency of the taxing agency where the property is situated.
§ 405 (a) Annually, the assessor shall assess all the taxable property in his county, except state-assessed property, to the persons owning, claiming, possessing, or…
§ 405.5 The assessor shall periodically appraise all property not subject to the provisions of Article XIIIA of the Constitution to substantiate the judgment of its…
§ 407 Annually, on the second Monday in July, the assessor shall transmit a statistical statement to the board, supplying any statistical information which the board…
§ 408 (a) Except as otherwise provided in subdivisions (b), (c), (d), (e), and (g), any information and records in the assessor’s office that are not required by law…
§ 408.1 (a) The assessor shall maintain a list of transfers of any interest in property, other than undivided interests, within the county, which have occurred within…
§ 408.2 (a) Except as otherwise provided in Sections 63.1, 69.5, 451, and 481 of this code and in the provisions listed in Section 7920.505 of the Government Code, any…
§ 408.3 (a) Except as otherwise provided in Sections 451 and 481 and in the provisions listed in Section 7920.505 of the Government Code, property characteristics…
§ 408.4 (a) The assessor shall disclose information, furnish abstracts, or permit access to all records in his or her office to designated employees of a city’s…
§ 409 (a) (1) Notwithstanding subdivision (a) of Section 7922.530 of the Government Code or any other statutory provision, if the assessor, pursuant to the request…