DecisionDepot
California legal research

California Revenue and Taxation Code

§ 623

RTC § 623 Effective Jan 1, 1996Div. 1 · Part 2 · Ch. 3 · Art. 6

Statute text

View on leginfo.ca.gov
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.

Legislative history

Added by Stats. 1995, Ch. 527, Sec. 6. Effective January 1, 1996.

Source: California Revenue and Taxation Code § 623 from the California Legislative Information (public record). DecisionDepot is for informational use only and is not legal advice — verify against the official source before relying on this text.