California Revenue and Taxation Code
§ 401.3
RTC § 401.3Div. 1 · Part 2 · Ch. 3 · Art. 1
Statute text
View on leginfo.ca.govThe assessor shall assess all property subject to general property taxation on the lien date as provided in Articles XIII and XIIIA of the Constitution and any legislative authorization thereunder.
Legislative history
Amended by Stats. 1986, Ch. 608, Sec. 9.