Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 118 — Construction
Cal. Rev. & Tax. Code § 118
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“Assessment year” means the period beginning with a lien date and ending immediately prior to the succeeding lien date for taxes levied by the same agency.
Citator
Cal. Rev. & Tax. Code § 118 — Construction is in force in the current edition of the Code, and nothing recorded condemns it.
“Assessment year” means the period beginning with a lien date and ending immediately prior to the succeeding lien date for taxes levied by the same agency.