Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 623 — Assessment Roll
Cal. Rev. & Tax. Code § 623
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1996-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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 same taxpayer. Any property assessed pursuant to this section shall, in the absence of evidence establishing otherwise, be deemed to be located at the…
Citator
Cal. Rev. & Tax. Code § 623 — Assessment Roll is in force in the current edition of the Code, and nothing recorded condemns it.
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 same taxpayer. Any property assessed pursuant to this section shall, in the absence of evidence establishing otherwise, be deemed to be located at the taxpayer’s primary place of business within the county.