The assessor shall prepare an assessment roll, as directed by the board, in which shall be listed all property within the county which it is the assessor’s duty to assess.
Cal. Rev. & Tax. Code § 601
Assessment Roll
Applied in 7 court decisions — leading case 25 Cal. 2d 353 - Universal Consolidated Oil Co. v. Byram (1944)
Most recently applied in 152 Cal. App. 4th 1470 - Community Development Commission v. County of Ventura (July 2007)
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.