California Revenue and Taxation Code

§ 404

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 404Div. 1 · Part 2 · Ch. 3 · Art. 1

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

Legislative history

Enacted by Stats. 1939, Ch. 154.