All taxable property, except State assessed property, shall be assessed by the assessing agency of the taxing agency where the property is situated.
Cal. Rev. & Tax. Code § 404
General Requirements
Applied in 3 court decisions — leading case Scandinavian Airlines System, Inc. v. County of Los Angeles (1961)
Most recently applied in 63 Cal. App. 4th 122 - State Bd. of Equalization v. Ceniceros (April 1998)
Enacted by Stats. 1939, Ch. 154.
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.