California Legal Codes and Statutes

§ 612

Amended by Stats. 1979, Ch. 730.

When a person is assessed as agent, trustee, bailee, guardian, conservator, executor, or administrator, his representative designation shall be added to his name, and the assessment entered separately from his individual assessment.

Cite this section

Cal. Rev. & Tax. Code § 612 (2026)
https://ca.codecond.com/codes/rtc/division-1-property-taxation/part-2-assessment/chapter-3-assessment-generally/article-6-assessment-roll/section-612

Other sections in Article 6 - Assessment Roll

§ 601§ 602§ 606§ 607§ 607.5§ 608§ 609§ 610§ 611§ 612…§ 614§ 615§ 616§ 617§ 618§ 619§ 619.2§ 620§ 621§ 623

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.