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California Revenue and Taxation Code

§ 722

RTC § 722Div. 1 · Part 2 · Ch. 4 · Art. 1

Statute text

View on leginfo.ca.gov
State-assessed property shall be assessed at its fair market value or full value as of 12:01 a.m. on the first day of January. The board shall annually prepare an assessment roll of the assessments made by it for transmittal to county auditors and city auditors as hereinafter provided in this chapter.

Legislative history

Amended by Stats. 1986, Ch. 1457, Sec. 10.

Source: California Revenue and Taxation Code § 722 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.