Every assessor shall assess all property subject to general property taxation at its full value.
Cal. Rev. & Tax. Code § 401
General Requirements
Applied in 19 court decisions — leading case 12 Cal. 4th 1110 - American Airlines, Inc. v. County of San Mateo (1996)
Most recently applied in Next Century Assocs., LLC v. Cnty. of L. A. (November 2018)
Amended by Stats. 1978, Ch. 1207.
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.