California Revenue and Taxation Code ARTICLE 1 - General Requirements

• Section 401.
  Every assessor shall assess all property subject to general property taxation at its full value.(Amended by Stats. 1978, Ch. 1207.)
• Section 401.3.
  The assessor shall assess all property subject to general property taxation on the lien date as provided in Articles XIII and XIII A of the Constitution...
• Section 401.4.
  When valuing an owner-occupied single-family dwelling and the land on which it is situated that may be required for the convenient occupation and use of...
• Section 401.5.
  The board shall issue to assessors data relating to costs of property, or, with respect to commercial and industrial property, shall, after a public hearing,...
• Section 401.6.
  (a) In any case in which the cost approach method is used to value special use property for purposes of taxation, the assessor shall not add...
• Section 401.8.
  (a) Notwithstanding any other provision of law, commencing with the 1995–96 fiscal year, the county assessor shall determine the property tax assessed value in the county...
• Section 401.10.
  (a) Notwithstanding any other law relating to the determination of the values upon which property taxes are based, values for each tax year from the 1984–85...
• Section 401.12.
  Sections 401.10 and 401.11 do not abrogate, rescind, preclude, or otherwise affect any separate settlement agreement entered into prior to the effective date of those...
• Section 401.13.
  Notwithstanding any other provision of law, on or after January 1, 1998, the assessor shall determine the assessed value of pipelines and related rights-of-way that...
• Section 401.15.
  (a) Notwithstanding any other provision of law, for any county that makes available the credits provided for in Section 5096.3, the full cash values of certificated...
• Section 401.16.
  If, for purposes of property taxation, the county assessor utilizes the reproduction or replacement cost approach to value to determine the value of tangible personal...
• Section 401.17.
  (a) For the 2005–06 fiscal year to the 2016–17 fiscal year, inclusive, it shall be rebuttably presumed that the preallocated fair market value of each make,...
• Section 401.20.
  (a) (1)  The State Board of Equalization shall, in consultation with the California Assessors’ Association and representatives of the computer, semiconductor, and biopharmaceutical industries, conduct a...
• Section 402.
  Cultivated and uncultivated land of the same quality and similarly situated shall be assessed at the same value.(Enacted by Stats. 1939, Ch. 154.)
• Section 402.1.
  (a) In the assessment of land, the assessor shall consider the effect upon value of any enforceable restrictions to which the use of the land may...
• Section 402.2.
  Contracts with government agencies restricting the use of property for owner-occupied housing available at affordable cost shall be recorded. Nothing in this section shall be...
• Section 402.3.
  An assessor shall consider any restrictive covenant, easement, restriction, or servitude adopted pursuant to Section 25202.5, 25222.1, or 25355.5 of the Health and Safety Code...
• Section 402.5.
  When valuing property by comparison with sales of other properties, in order to be considered comparable, the sales shall be sufficiently near in time to...
• Section 402.9.
  In valuing property for persons of low and moderate income that is financed under Section 236 or Section 515 of the federal National Housing Act,...
• Section 402.95.
  In valuing property under the income method of appraisal, the assessor shall exclude from income the benefit from federal and state low-income housing tax credits...
• Section 403.
  Land sold by the State for which no patent has been issued shall be assessed like other land, but the owner is entitled to a...
• Section 404.
  All taxable property, except State assessed property, shall be assessed by the assessing agency of the taxing agency where the property is situated.(Enacted by Stats....
• Section 405.
  (a) Annually, the assessor shall assess all the taxable property in his county, except state-assessed property, to the persons owning, claiming, possessing, or controlling it on...
• Section 405.5.
  The assessor shall periodically appraise all property not subject to the provisions of Article XIII A of the Constitution to substantiate the judgment of its full...
• Section 407.
  Annually, on the second Monday in July, the assessor shall transmit a statistical statement to the board, supplying any statistical information which the board may...
• Section 408.
  (a) Except as otherwise provided in subdivisions (b), (c), (d), (e), and (g), any information and records in the assessor’s office that are not required by...
• Section 408.1.
  (a) The assessor shall maintain a list of transfers of any interest in property, other than undivided interests, within the county, which have occurred within the...
• Section 408.2.
  (a) Except as otherwise provided in Sections 63.1, 69.5, 451, and 481 of this code and in Section 6254 of the Government Code, any information and...
• Section 408.3.
  (a) Except as otherwise provided in Sections 451 and 481 and in Section 6254 of the Government Code, property characteristics information maintained by the assessor is...
• Section 408.4.
  (a) The assessor shall disclose information, furnish abstracts, or permit access to all records in his or her office to designated employees of a city’s finance...
• Section 409.
  (a) Notwithstanding Section 6257 of the Government Code or any other statutory provision, if the assessor, pursuant to the request of any party, provides information or...

Last modified: October 22, 2018