Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2010
Revenue and Taxation Code
Part 2. Assessment
Chapter 3. Assessment Generally
Article 6. Assessment Roll
623. Single assessment for leased personal property. 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 same taxpayer. Any property assessed pursuant to this section shall, in the absence of evidence establishing otherwise, be deemed to be located at the taxpayer's primary place of business within the county.
History.—Added by Stats. 1995, Ch. 527, in effect January 1, 1996.