California Revenue and Taxation Code ARTICLE 3 - Applications and Computations for Separate Assessments

• Section 2821.
  Any person filing an affidavit of interest may apply to the tax collector to have any parcel separately valued on the current roll for the...
• Section 2823.
  (a) The county assessor shall determine a separate valuation on the parcel, and shall determine the valuation of the remaining parcel. The sum of the valuations...
• Section 2824.
  The assessor shall transmit the application to the auditor, who shall enter the descriptions and the valuations of the parcels on the roll, and shall...
• Section 2825.
  If the assessor has set forth the value of personal property, or leasehold improvements, or possessory interests opposite his determination of the value of the...
• Section 2826.
  If the assessor has not set forth the value of personal property, or leasehold improvements, or possessory interests opposite his determination of the value of...
• Section 2827.
  The amount due on the remaining parcel shall be the difference between the amount due on the whole assessment and the amount due on the...

Last modified: October 22, 2018