Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2011
 

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 3. Assessment Generally

Article 7. Information to Other Taxing Agencies

Section 648

648. Description from unsecured roll. If any city or lighting, water, or irrigation district makes a written request for a description of all property within its limits which is on the unsecured roll, its assessed value, the location of property as reported on a property statement filed pursuant to Section 441, and the name and address, by street and number, of each owner, the assessor shall comply with the request on the first Monday in each month. For purposes of this section, any property assessed pursuant to Section 623 is deemed to be located at the taxpayer's primary place of business within the county.

History—Stats. 1996, Ch. 88, in effect January 1, 1997, substituted "makes a written request" for "makes written request" after "irrigation district", added "the location of property as reported on a property statement filed pursuant to Section 441," after "its assessed value", and substituted "of each owner" for "of the owners" after "street and number," in the first sentence, and added the second sentence commencing with "For purposes of".