California CodesRTC CodeDivision 1 - PROPERTY TAXATIONPart 2 - ASSESSMENTChapter 3 - Assessment GenerallyArticle 4 - Property Escaping Assessment§ 535§ 535Enacted by Stats. 1939, Ch. 154.This article does not apply to intangibles.Cite this sectionCal. Rev. & Tax. Code § 535 (2026)Copyhttps://ca.codecond.com/codes/rtc/division-1-property-taxation/part-2-assessment/chapter-3-assessment-generally/article-4-property-escaping-assessment/section-535CopyOther sections in Article 4 - Property Escaping Assessment§ 531§ 531.1§ 531.2§ 531.3§ 531.4§ 531.5§ 531.6§ 531.7§ 531.8§ 531.9§ 532§ 532.1§ 532.2§ 533§ 534§ 535§ 536§ 538← § 534§ 536 →