Rev. & Tax. Code, § 108 · Chapter 1. Construction

Rev. & Tax. Code, § 108

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

“State-assessed property” means all property required to be assessed by the board under Section 19 of Article XIII of the Constitution and which is subject to local taxation.

Notes and commentary — not statutory text

History

Amended by Stats. 1974, Ch. 311.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=108.
Text hash: sha256 59418bc6287358801bfbc28aeb56bcf975383af7eb41b9e523a71b365ab2a988
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Cited by 1 provision

Provisions in this library whose text cites Rev. & Tax. Code, § 108. Each shows the citation as that text prints it.

Revenue and Taxation Code

Rev. & Tax. Code, § 1816Printed as Section 108

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.