California Revenue and Taxation Code

§ 722

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

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.