Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2011
 

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 3. Assessment Generally

Article 2. Information From Taxpayer

Section 448

448. Tax day. The property statement shall show all information as of 12:01 a.m. on the lien date.

History.—Stats. 1967, p. 2243, operative January 1, 1968, changed time from "noon" to "12:01" and substituted "lien date" for "first Monday in March."

Note.—Section 43002 of the Government Code, as amended in 1967, provides that lien date is first day of March.