California Legal Codes and Statutes

§ 401

Amended by Stats. 1978, Ch. 1207.

Every assessor shall assess all property subject to general property taxation at its full value.

Cite this section

Cal. Rev. & Tax. Code § 401 (2026)
https://ca.codecond.com/codes/rtc/division-1-property-taxation/part-2-assessment/chapter-3-assessment-generally/article-1-general-requirements/section-401

Other sections in Article 1 - General Requirements

§ 401§ 401.3§ 401.4§ 401.5§ 401.6§ 401.8§ 401.10§ 401.12§ 401.13§ 401.15…§ 404§ 405§ 405.5§ 407§ 408§ 408.1§ 408.2§ 408.3§ 408.4§ 409

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.