California Revenue and Taxation Code ARTICLE 6 - Assessment Roll

• Section 601.
  The assessor shall prepare an assessment roll, as directed by the board, in which shall be listed all property within the county which it is...
• Section 602.
  This local roll shall show:(a) The name and address, if known, of the assessee. The assessor is not required to maintain electronic mail addresses.(b) Land, by legal...
• Section 606.
  (a) Except as provided in subdivisions (b) and (c), when any tract of land is situated in two or more revenue districts, the part in each...
• Section 607.
  Land and improvements thereon shall be separately assessed.(Enacted by Stats. 1939, Ch. 154.)
• Section 607.5.
  In the event that a separate assessment of rights and privileges appertaining to mines or minerals and land is made, the descriptive words “mining rights”...
• Section 608.
  Improvements shall be assessed by the assessor by showing their value opposite the description of the parcel of land on which they are located, if...
• Section 609.
  Taxable improvements on land exempt from taxation shall be shown like other real estate on the roll. Value shall not be assessed against the exempt...
• Section 610.
  (a) Land once described on the roll need not be described a second time, but any person, claiming and desiring to be assessed for it, may...
• Section 611.
  If the name of an absent owner is known to the assessor, or in the case of real property, if it appears of record in...
• Section 612.
  When a person is assessed as agent, trustee, bailee, guardian, conservator, executor, or administrator, his representative designation shall be added to his name, and the...
• Section 613.
  A mistake in the name of the owner or supposed owner of real estate does not render invalid an assessment or any deed to a...
• Section 614.
  After each assessment of tax-defaulted property the assessor shall enter on the roll the fact that it is tax defaulted and the date of the...
• Section 615.
  The assessor shall prepare an index to the local roll, in the form prescribed by the board, showing the name of the assessee, each place...
• Section 616.
  On or before July 1, annually, the assessor shall complete the local roll. He shall make and subscribe an affidavit on the roll substantially as...
• Section 617.
  As soon as the assessor completes the local roll, he shall deliver it to the auditor.(Amended by Stats. 1966, 1st Ex. Sess., Ch. 147.)
• Section 618.
  Notwithstanding any other provisions of state law, when the assessment roll is a machine-prepared roll the contents of the roll and the arrangement of property...
• Section 619.
  (a) Except as provided in subdivision (f), the assessor shall, upon or prior to completion of the local roll, do either of the following:(1) Inform each assessee...
• Section 619.2.
  Where the personal property on the secured roll of a person not required to file a property statement pursuant to Section 441 is assessed in...
• Section 620.
  If the assessor does not send a notice pursuant to Section 619 or 621 to an assessee whose property was not on the prior year’s...
• Section 621.
  In any county the assessor, with the approval of the board of supervisors, may give the information required by Section 619, and similar information with...
• Section 623.
  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...

Last modified: October 22, 2018