Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2010
 

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 3. Assessment Generally

Article 1. General Requirements

Section 405.5

405.5. Periodic appraisal. 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 cash value or, when provided for by law, its restricted value for uniform assessment purposes.

History.—Added by Stats. 1966, p. 659 (First Extra Session), in effect October 6, 1966. Stats. 1972, p. 1526, in effect March 7, 1973, operative on the lien date in 1973, substituted "its full cash value or, when provided for by law, its restricted value" for "full cash value" in the first sentence. Stats. 1980, Ch. 1081, in effect September 26, 1980, added "not subject to the provisions of Article XIII A of the Constitution" after "property" and substituted "the" for "his" before "judgment".