Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 722 — General Provisions
Cal. Rev. & Tax. Code § 722
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
State-assessed property shall be assessed at its fair market value or full value as of 12:01 a.m. on the first day of January. The board shall annually prepare an assessment roll of the assessments made by it for transmittal to county auditors and city auditors as hereinafter provided in this…
Citator
Cal. Rev. & Tax. Code § 722 — General Provisions is in force in the current edition of the Code, and nothing recorded condemns it.
State-assessed property shall be assessed at its fair market value or full value as of 12:01 a.m. on the first day of January. The board shall annually prepare an assessment roll of the assessments made by it for transmittal to county auditors and city auditors as hereinafter provided in this chapter.