California Legal Codes and Statutes

Part 2 - ASSESSMENT

California Revenue and Taxation Code — §§ 201-1367

Chapter 1 - Taxation Base
§§ 201-287
Article 1 - Taxable and Exempt Property
§§ 201-242
Article 2 - Procedure to Claim Exemptions
§§ 251-261
Article 2.5 - Late Exemption Claims
§§ 270-279.5
Article 3 - Audit of Veterans’ Exemption Claims
§§ 280-287
Chapter 2 - Legal Description of Lands for Assessment Purposes
§§ 321-328
Chapter 3 - Assessment Generally
§§ 401-681
Article 1 - General Requirements
§§ 401-409
Article 1.3 - Assessment of Implements of Husbandry
§§ 410-414
Article 1.5 - Valuation of Open-Space Land Subject to an Enforceable Restriction
§§ 421-430.5
Article 1.7 - Valuation of Timberland and Timber
§§ 431-437
Article 1.9 - Historical Property
§§ 439-439.4
Article 2 - Information From Taxpayer
§§ 441-470
Article 2.5 - Change in Ownership Reporting
§§ 480-487
Article 3 - Arbitrary and Penal Assessments
§§ 501-506
Article 4 - Property Escaping Assessment
§§ 531-538
Article 5 - Tax Deeded Property
§§ 568
Article 6 - Assessment Roll
§§ 601-623
Article 7 - Information to Other Taxing Agencies
§§ 646-649
Article 8 - Appraiser Qualifications
§§ 670-673
Article 8.5 - Assessment Analyst Certificates
§§ 674-680
Article 9 - Consultant Contracts
§§ 681
Chapter 4 - Assessment by State Board of Equalization Generally
§§ 721-868
Article 1 - General Provisions
§§ 721-725
Article 2 - Assessments
§§ 731-733
Article 3 - Reassessments and Allocation Corrections
§§ 741-749
Article 4 - Assessment Estimates and Assessment Roll
§§ 755-760
Article 5 - Property Statements
§§ 826-834
Article 6 - State Assessed Property Escaping Assessment
§§ 861-868
Chapter 5 - Special Types of Property
§§ 982-1162
Article 1 - Generally
§§ 982-998
Article 2 - Goods in Transit
§§ 1016-1022
Article 5 - Vessels
§§ 1136-1141
Article 6 - Certificated Aircraft
§§ 1150-1157
Article 7 - Fractionally Owned Aircraft
§§ 1160-1162
Chapter 6 - Assessor’s Office Equipment
§§ 1251-1256
Chapter 7 - Responsibility of Assessor
§§ 1361-1367