The board shall annually value and assess all of the taxable property within the state that is to be assessed by it pursuant to Section 19 of Article XIII of the Constitution and any legislative authorization thereunder.
Cal. Rev. & Tax. Code § 721
General Provisions
Applied in 6 court decisions — leading case 12 Cal. 4th 1110 - American Airlines, Inc. v. County of San Mateo (1996)
Most recently applied in In re La Paloma Generating Co. (July 2018)
Added by Stats. 1976, Ch. 877.
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.