ARTICLE 1. General Provisions [721. - 725.]

Article 1 added by Stats. 1976, Ch. 877.

§§ 721–725 · 8 sections

• § 721 The board shall annually value and assess all of the taxable property within the state that is to be assessed by it pursuant to Section 19 of Article XIII of…
• § 721.5 (a) Notwithstanding Section 721 or any other provision of law to the contrary, commencing with the lien date for the 2003–04 fiscal year, the board shall…
• § 722 State-assessed property shall be assessed at its fair market value or full value as of 12:01 a.m. on the first day of January. The board shall annually prepare…
• § 722.5 (a) Real property assessed by the board pursuant to Section 19 of Article XIII of the California Constitution on January 1, which thereafter becomes subject to…
• § 723 The board may use the principle of unit valuation in valuing properties of an assessee that are operated as a unit in a primary function of the assessee. When…
• § 723.1 Operating nonunitary properties are those that the assessee and its regulatory agency consider to be operating as a unit, but the board considers not part of…
• § 724 Whenever any act is required or allowed to be done on or before a date specified in this chapter and that day is a Saturday, Sunday or holiday, the act may be…
• § 725 The failure to receive any notice required to be given by the board or the failure of the board to complete any action by a date specified under this chapter,…