California Legal Codes and Statutes

§ 404

Enacted by Stats. 1939, Ch. 154.

All taxable property, except State assessed property, shall be assessed by the assessing agency of the taxing agency where the property is situated.

Cite this section

Cal. Rev. & Tax. Code § 404 (2026)
https://ca.codecond.com/codes/rtc/division-1-property-taxation/part-2-assessment/chapter-3-assessment-generally/article-1-general-requirements/section-404

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.