California Laws: Revenue and Taxation Code Sections 401-409
- California Laws: Revenue and Taxation Code Section 401
Every assessor shall assess all property subject to general property taxation at its full value. ...
- California Laws: Revenue and Taxation Code Section 401.3
The assessor shall assess all property subject to general property taxation on the lien date as provided in Articles XIII and XIIIA of the Constitution...
- California Laws: Revenue and Taxation Code Section 401.4
When valuing an owner-occupied single-family dwelling and the land on which it is situated that may be required for the convenient occupation and use of...
- California Laws: Revenue and Taxation Code Section 401.5
The board shall issue to assessors data relating to costs of property, or, with respect to commercial and industrial property, shall, after a public hearing,...
- California Laws: Revenue and Taxation Code Section 401.6
(a) In any case in which the cost approach method is used to value special use property for purposes of taxation, the assessor shall not...
- California Laws: Revenue and Taxation Code Section 401.8
(a) Notwithstanding any other provision of law, commencing with the 1995-96 fiscal year, the county assessor shall determine the property tax assessed value in the...
- California Laws: Revenue and Taxation Code Section 401.10
(a) Notwithstanding any other provision of law relating to the determination of the values upon which property taxes are based, values for each tax year...
- California Laws: Revenue and Taxation Code Section 401.12
Sections 401.10 and 401.11 do not abrogate, rescind, preclude, or otherwise affect any separate settlement agreement entered into prior to the effective date of those...
- California Laws: Revenue and Taxation Code Section 401.13
Notwithstanding any other provision of law, on or after January 1, 1998, the assessor shall determine the assessed value of pipelines and related rights-of-way that...
- California Laws: Revenue and Taxation Code Section 401.15
(a) Notwithstanding any other provision of law, for any county that makes available the credits provided for in Section 5096.3, the full cash values of...
- California Laws: Revenue and Taxation Code Section 401.16
If, for purposes of property taxation, the county assessor utilizes the reproduction or replacement cost approach to value to determine the value of tangible personal...
- California Laws: Revenue and Taxation Code Section 401.17
(a) For the 2005-06 fiscal year to the 2010-11 fiscal year, inclusive, the preallocated fair market value of each make, model, and series of mainline...
- California Laws: Revenue and Taxation Code Section 401.20
(a) (1) The State Board of Equalization shall, in consultation with the California Assessors' Association and representatives of the computer, semiconductor, and biopharmaceutical industries, conduct...
- California Laws: Revenue and Taxation Code Section 402
Cultivated and uncultivated land of the same quality and similarly situated shall be assessed at the same value. ...
- California Laws: Revenue and Taxation Code Section 402.1
(a) In the assessment of land, the assessor shall consider the effect upon value of any enforceable restrictions to which the use of the land...
- California Laws: Revenue and Taxation Code Section 402.3
An assessor shall consider any restrictive covenant, easement, restriction, or servitude adopted pursuant to Section 25202.5, 25222.1, or 25355.5 of the Health and Safety Code...
- California Laws: Revenue and Taxation Code Section 402.5
When valuing property by comparison with sales of other properties, in order to be considered comparable, the sales shall be sufficiently near in time to...
- California Laws: Revenue and Taxation Code Section 402.9
In valuing property for persons of low and moderate income that is financed under Section 236 or Section 515 of the federal National Housing Act,...
- California Laws: Revenue and Taxation Code Section 402.95
In valuing property under the income method of appraisal, the assessor shall exclude from income the benefit from federal and state low-income housing tax credits...
- California Laws: Revenue and Taxation Code Section 403
Land sold by the State for which no patent has been issued shall be assessed like other land, but the owner is entitled to a...
- California Laws: Revenue and Taxation Code Section 404
All taxable property, except State assessed property, shall be assessed by the assessing agency of the taxing agency where the property is situated. ...
- California Laws: Revenue and Taxation Code Section 405
(a) Annually, the assessor shall assess all the taxable property in his county, except state-assessed property, to the persons owning, claiming, possessing, or controlling it...
- California Laws: Revenue and Taxation Code Section 405.5
The assessor shall periodically appraise all property not subject to the provisions of Article XIIIA of the Constitution to substantiate the judgment of its full...
- California Laws: Revenue and Taxation Code Section 407
Annually, on the second Monday in July, the assessor shall transmit a statistical statement to the board, supplying any statistical information which the board may...
- California Laws: Revenue and Taxation Code Section 408
(a) Except as otherwise provided in subdivisions (b), (c), (d), and (e), any information and records in the assessor's office that are not required by...
- California Laws: Revenue and Taxation Code Section 408.1
(a) The assessor shall maintain a list of transfers of any interest in property, other than undivided interests, within the county, which have occurred within...
- California Laws: Revenue and Taxation Code Section 408.2
(a) Except as otherwise provided in Sections 63.1, 69.5, 451, and 481 of this code and in Section 6254 of the Government Code, any information...
- California Laws: Revenue and Taxation Code Section 408.3
(a) Except as otherwise provided in Sections 451 and 481 and in Section 6254 of the Government Code, property characteristics information maintained by the assessor...
- California Laws: Revenue and Taxation Code Section 409
(a) Notwithstanding Section 6257 of the Government Code or any other statutory provision, if the assessor, pursuant to the request of any party, provides information...
