Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2011
Other Code Provisions
Streets and Highways Code
DIVISION 2. COUNTY HIGHWAYS
CHAPTER 8. Highway Funds
Article 4. Apportionment of Road District Funds*
1652. Assessor to ascertain assessed value of incorporated property. The assessor shall then ascertain from his records the assessed value of such incorporated or annexed property on the lien date and shall certify to the county auditor such value thus ascertained.
History.—Stats. 1966, p. 682 (First Extra Session), in effect October 6, 1966, substituted "lien date" for "first Monday of the preceding March at 12 o'clock noon."
* The provisions of this article, except as otherwise noted, were adopted by Stats. 1935, p. 344, in effect September 15, 1935.