The assessor shall assess all property subject to general property taxation on the lien date as provided in Articles XIII and XIIIA of the Constitution and any legislative authorization thereunder.
Cal. Rev. & Tax. Code § 401.3
General Requirements
Applied in 5 court decisions — leading case In Re Grivas (1991)
Most recently applied in 167 Cal. App. 4th 1428 - Auerbach v. Los Angeles County Assessment Appeals Board No. 2 (October 2008)
Amended by Stats. 1986, Ch. 608, Sec. 9.
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.