Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Other Code Provisions

Streets and Highways Code


CHAPTER 8. Highway Funds

Article 4. Apportionment of Road District Funds*

Section 1652

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.