Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 108 — Construction
Cal. Rev. & Tax. Code § 108
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“State-assessed property” means all property required to be assessed by the board under Section 19 of Article XIII of the Constitution and which is subject to local taxation.
Citator
Cal. Rev. & Tax. Code § 108 — Construction is in force in the current edition of the Code, and nothing recorded condemns it.
“State-assessed property” means all property required to be assessed by the board under Section 19 of Article XIII of the Constitution and which is subject to local taxation.