California Revenue and Taxation Code

§ 118

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

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.