Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Property Taxation
Part 1. General Provisions
Chapter 1. Construction
Section 108
108. "State assessed property." "State-assessed property" means all property required to be assessed by the board under Section 19 of Article XIII of the Constitution and which is subject to local taxation.
History.—Stats. 1974, Ch 311, p. 589, in effect January 1, 1975, substituted "Section 19" for "Section 14".

