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California Revenue and Taxation Code

§ 118

RTC § 118Div. 1 · Part 1 · Ch. 1

Statute text

View on leginfo.ca.gov
“Assessment year” means the period beginning with a lien date and ending immediately prior to the succeeding lien date for taxes levied by the same agency.

Legislative history

Enacted by Stats. 1939, Ch. 154.

Source: California Revenue and Taxation Code § 118 from the California Legislative Information (public record). DecisionDepot is for informational use only and is not legal advice — verify against the official source before relying on this text.