Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 404 — General Requirements

Cal. Rev. & Tax. Code § 404

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

All taxable property, except State assessed property, shall be assessed by the assessing agency of the taxing agency where the property is situated.

Citator

Cal. Rev. & Tax. Code § 404 — General Requirements is in force in the current edition of the Code, and nothing recorded condemns it.

All taxable property, except State assessed property, shall be assessed by the assessing agency of the taxing agency where the property is situated.