The assessor shall periodically appraise all property not subject to the provisions of Article XIIIA of the Constitution to substantiate the judgment of its full cash value or, when provided for by law, its restricted value for uniform assessment purposes.
Cal. Rev. & Tax. Code § 405.5
General Requirements
Applied in 1 court decision — leading case 10 Cal. 4th 554 - City and County of San Francisco v. County of San Mateo (1995)
Most recently applied in 10 Cal. 4th 554 - City and County of San Francisco v. County of San Mateo (June 1995)
Amended by Stats. 1980, Ch. 1081, Sec. 5
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.