ARTICLE 1. Assessment Book

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

§§ 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…