“Assessment year” means the period beginning with a lien date and ending immediately prior to the succeeding lien date for taxes levied by the same agency.
Cal. Rev. & Tax. Code § 118
Construction
Applied in 2 court decisions — leading case Safeway Stores, Inc. v. County of Alameda (1975)
Most recently applied in 70 Cal. App. 3d 162 - Lilli Ann Corp. v. City & County of San Francisco (May 1977)
Enacted by Stats. 1939, Ch. 154.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.