California Revenue and Taxation Code ARTICLE 1 - General Provisions

• Section 721.
  The board shall annually value and assess all of the taxable property within the state that is to be assessed by it pursuant to Section...
• Section 721.5.
  (a) Notwithstanding Section 721 or any other provision of law to the contrary, commencing with the lien date for the 2003–04 fiscal year, the board shall...
• Section 722.
  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...
• Section 722.5.
  (a) Real property assessed by the board pursuant to Section 19 of Article XIII of the California Constitution on January 1, which thereafter becomes subject to...
• Section 723.
  The board may use the principle of unit valuation in valuing properties of an assessee that are operated as a unit in a primary function...
• Section 723.1.
  Operating nonunitary properties are those that the assessee and its regulatory agency consider to be operating as a unit, but the board considers not part...
• Section 724.
  Whenever any act is required or allowed to be done on or before a date specified in this chapter and that day is a Saturday,...
• Section 725.
  The failure to receive any notice required to be given by the board or the failure of the board to complete any action by a...

Last modified: October 22, 2018