California Revenue and Taxation Code

§ 623

RTC § 623 Effective Jan 1, 1996Div. 1 · Part 2 · Ch. 3 · Art. 6

Statute text

The assessor may place a single assessment on the roll for all leased personal property in the county that is assessed with respect to the same taxpayer. Any property assessed pursuant to this section shall, in the absence of evidence establishing otherwise, be deemed to be located at the taxpayer’s primary place of business within the county.

Legislative history

Added by Stats. 1995, Ch. 527, Sec. 6. Effective January 1, 1996.