California Laws: Revenue and Taxation Code Sections 601-623
- California Laws: Revenue and Taxation Code Section 601
The assessor shall prepare an assessment roll, as directed by the board, in which shall be listed all property within the county which it is...
- California Laws: Revenue and Taxation Code Section 602
This local roll shall show: (a) The name and address, if known, of the assessee. The assessor is not required to maintain electronic mail addresses....
- California Laws: Revenue and Taxation Code Section 606
(a) Except as provided in subdivisions (b) and (c), when any tract of land is situated in two or more revenue districts, the part in...
- California Laws: Revenue and Taxation Code Section 607
Land and improvements thereon shall be separately assessed. ...
- California Laws: Revenue and Taxation Code Section 607.5
In the event that a separate assessment of rights and privileges appertaining to mines or minerals and land is made, the descriptive words "mining rights"...
- California Laws: Revenue and Taxation Code Section 608
Improvements shall be assessed by the assessor by showing their value opposite the description of the parcel of land on which they are located, if...
- California Laws: Revenue and Taxation Code Section 609
Taxable improvements on land exempt from taxation shall be shown like other real estate on the roll. Value shall not be assessed against the exempt...
- California Laws: Revenue and Taxation Code Section 610
(a) Land once described on the roll need not be described a second time, but any person, claiming and desiring to be assessed for it,...
- California Laws: Revenue and Taxation Code Section 611
If the name of an absent owner is known to the assessor, or in the case of real property, if it appears of record in...
- California Laws: Revenue and Taxation Code Section 612
When a person is assessed as agent, trustee, bailee, guardian, conservator, executor, or administrator, his representative designation shall be added to his name, and the...
- California Laws: Revenue and Taxation Code Section 613
A mistake in the name of the owner or supposed owner of real estate does not render invalid an assessment or any deed to a...
- California Laws: Revenue and Taxation Code Section 614
After each assessment of tax-defaulted property the assessor shall enter on the roll the fact that it is tax defaulted and the date of the...
- California Laws: Revenue and Taxation Code Section 615
The assessor shall prepare an index to the local roll, in the form prescribed by the board, showing the name of the assessee, each place...
- California Laws: Revenue and Taxation Code Section 616
On or before July 1, annually, the assessor shall complete the local roll. He shall make and subscribe an affidavit on the roll substantially as...
- California Laws: Revenue and Taxation Code Section 617
As soon as the assessor completes the local roll, he shall deliver it to the auditor. ...
- California Laws: Revenue and Taxation Code Section 618
Notwithstanding any other provisions of state law, when the assessment roll is a machine-prepared roll the contents of the roll and the arrangement of property...
- California Laws: Revenue and Taxation Code Section 619
(a) Except as provided in subdivision (f), the assessor shall, upon or prior to completion of the local roll, do either of the following: (1)...
- California Laws: Revenue and Taxation Code Section 619.2
Where the personal property on the secured roll of a person not required to file a property statement pursuant to Section 441 is assessed in...
- California Laws: Revenue and Taxation Code Section 620
If the assessor does not send a notice pursuant to Section 619 or Section 621 to an assessee whose property was not on the prior...
- California Laws: Revenue and Taxation Code Section 621
In any county the assessor, with the approval of the board of supervisors, may give the information required by Section 619, and similar information with...
- California Laws: Revenue and Taxation Code Section 623
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...
