CHAPTER 1. Assessment

Chapter 1 added by Stats. 1943, Ch. 372.

§§ 25500–25559 · 24 sections

1. ARTICLE 1. Assessment Book §§ 25500–25509 · 10 sections

   • § 25500 As used in this part “land” includes city and town lots and excepts improvements.
   • § 25501 As used in this part “improvements” includes trees, vines, alfalfa, all growing crops, and all buildings and structures.
   • § 25502 Annually, between March 1st and June 1st the assessor shall assess all land in his district to the persons owning, claiming, possessing, or controlling it,…
   • § 25503 All of the land shall be assessed in accordance with Section 401 of the Revenue and Taxation Code as of 12:01 a.m. on the first day of March of that year.
   • § 25504 The assessor shall prepare an assessment book with appropriate headings, in which shall be listed all of the land.
   • § 25505 The book shall contain: (a) The name of the assessee if known to the assessor, and if the name is not known to the assessor, “unknown owners.” (b) A…
   • § 25506 Columns with the headings “Lot” and “Block” or either of them may be provided in the assessment book for the designation of lots and blocks or either of them…
   • § 25507 Land as to which a partial redemption has been effected shall thereafter be separately described on the assessment book.
   • § 25508 On or before the first Monday in August in each year the assessor shall complete his assessment book and deliver it to the secretary.
   • § 25509 Where the assessor possesses a complete, accurate map of any land or where such a complete, accurate map of any land prepared for county purposes pursuant to…
2. ARTICLE 2. Land Escaping Assessment §§ 25525–25528 · 4 sections

   • § 25525 Any land which should have been assessed escaping the payment of any assessment for any reason shall in addition to its current assessment be entered in the…
   • § 25526 The additional assessments on land escaping the payment of an assessment shall be equalized as provided in this part for current assessments.
   • § 25527 At the time of levying the current assessment the district by its board shall levy on land escaping the payment of an assessment an additional assessment at…
   • § 25528 The additional assessments shall be payable at the same times as the current assessment, and if not paid, shall be subject to like penalties and proceedings to…
3. ARTICLE 3. Equalization §§ 25550–25559 · 10 sections

   • § 25550 Upon receiving the assessment book from the assessor the secretary shall immediately give notice of its receipt and of the time, fixed by the board, when the…
   • § 25551 The notice shall be given by publication at least twice in a newspaper published in each affected county and if the office county is not an affected county,…
   • § 25552 The notice shall be first published at least 20 days and not more than 30 days before the time fixed for the first meeting of the board as a board of…
   • § 25553 Failure to publish the equalization notice in any county other than the office county shall not affect the validity of any assessment on land in a county in…
   • § 25554 Until the equalization is finished, the assessment book shall remain in the district office in the possession of the secretary for the inspection of all…
   • § 25555 On the day specified in the notice of equalization, the board shall meet as a board of equalization to hear and determine objections to the valuation, acreage,…
   • § 25556 The board acting as a board of equalization shall continue in session from time to time as long as may be necessary but not to exceed 10 days exclusive of…
   • § 25557 The board acting as a board of equalization shall order any changes in the assessment that it deems just.
   • § 25558 The secretary shall be present during the equalization proceedings and shall make all changes ordered in the assessment book.
   • § 25559 Within 10 days after the close of the equalization session the secretary shall add the total values and determine the gross assessed valuation of the lands…