California Legal Codes and Statutes

§ 401.3

Amended by Stats. 1986, Ch. 608, Sec. 9.

The assessor shall assess all property subject to general property taxation on the lien date as provided in Articles XIII and XIII A of the Constitution and any legislative authorization thereunder.

Cite this section

Cal. Rev. & Tax. Code § 401.3 (2026)
https://ca.codecond.com/codes/rtc/division-1-property-taxation/part-2-assessment/chapter-3-assessment-generally/article-1-general-requirements/section-401.3

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.