Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2011
 

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 3. Assessment Generally

Article 6. Assessment Roll

Section 602

602. Contents. This local roll shall show:

(a) The name and address, if known, of the assessee. The assessor is not required to maintain electronic mail addresses.

(b) Land, by legal description.

(c) A description of possessory interests sufficient to identify them.

(d) Personal property. A failure to enumerate personal property in detail does not invalidate the assessment.

(e) The assessed value of real estate, except improvements.

(f) The assessed value of improvements on the real estate.

(g) The assessed value of improvements assessed to any person other than the owner of the land.

(h) The assessed value of possessory interests.

(i) The assessed value of personal property, other than intangibles.

(j) The revenue district in which each piece of property assessed is situated.

(k) The total taxable value of all property assessed, exclusive of intangibles.

(l) Any other things required by the board.

History.—Stats. 1967, p. 1636, in effect November 8, 1967, substituted "assessed" for "cash" in subdivisions (e) through (i). Stats. 1973, Ch. 842, p. 1508, in effect January 1, 1974, deleted former subdivision (l) dealing with solvent credits and relettered subdivision (l) as subdivision (l). Stats. 1979, Ch. 813, in effect January 1, 1980, operative July 1, 1980, added "full and complete" after "the" in subsection (a). Stats. 1981, Ch. 186, in effect January 1, 1982, deleted "full and complete" before "name" in subdivision (a). Stats. 1999, Ch. 941 (SB 1231), in effect January 1, 2000, added the second sentence to subdivision (a).

Note.—Section 3 of Stats. 1979, Ch. 813, provided notwithstanding Section 2231 or 2234 of the Revenue and Taxation Code, no appropriation is made by this act pursuant to those sections because the duties, obligations, or responsibilities imposed on local agencies or school districts by this act are such that related costs are incurred as part of their normal operating procedures. It is recognized, however, that a local agency or school district may pursue any remedies to obtain reimbursement available to it under Chapter 3 (commencing with Section 2201) of Part 4 of Division 1 of that code.

Identical ownership of several parcels.—When a person owns several parcels, it is sufficient if his name appears but once, followed by the description and valuation of each parcel, Gottstein v. Kelly, 206 Cal. 742; Davis v. Day, 98 Cal.App. 557.

Dollar mark.—The omission from the columns designed to show the value of the property and the amount of taxes of a dollar mark or other explanation to indicate the meaning of the figures listed renders the assessment void. Fox v. Townsend, 152 Cal. 51; Secombe v. Louis Phillips Estate, 162 Cal. 161. The mere absence of a dollar mark from a column in which is listed the value of a certain class of property is cured if the mark appears in the heading of the column showing the total value of all property. Knobloch v. Associated Oil Co., 170 Cal. 144. In an action to recover taxes paid under protest the fact that the dollar mark was omitted on the assessment roll is immaterial, H. & W. Pierce, Inc. v. Santa Barbara County, 40 Cal.App. 302.

Improvements.—No description of improvements is necessary; a description of the land sufficiently identifies the improvements. Lahman v. Hatch, 124 Cal. 1. The erroneous listing of improvements as personal property is cured by Section 24. California Domestic Water Co. v. Los Angeles County, 10 Cal.App. 185.

Surplusage.—The inclusion on the roll of matter not required to appear does not render an assessment invalid. Lake County v. Sulphur Banks Quicksilver Mining Co., 68 Cal. 14. Cf. San Francisco v. Phelan, 61 Cal. 617; Salisbury v. Shirley, 66 Cal. 223.

Personal property.—No segregation of value of cattle from value of feed is necessary; assessment on the combined property is proper. Domenghini v. San Luis Obispo County, 40 Cal.App.3d 689.

Land.—For requirements as to description of land see Chapter 2.