“Full value” means fair market value, full cash value, or such other value standard as is prescribed by the Constitution or in this code under the authorization of the Constitution.
Cal. Rev. & Tax. Code § 110.5
Construction
Applied in 4 court decisions — leading case 101 Cal. App. 3d 246 - ITT World Communications, Inc v. County of Santa Clara (1980)
Most recently applied in Dreyer's Grand Ice Cream, Inc. v. County of Kern (July 2013)
Amended by Stats. 1978, Ch. 292.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.