Rev. & Tax. Code, § 405 · Article 1. General Requirements
Rev. & Tax. Code, § 405
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) Annually, the assessor shall assess all the taxable property in his county, except state-assessed property, to the persons owning, claiming, possessing, or controlling it on the lien date.
The assessor may assess the property on the secured roll to the person owning, claiming, possessing or controlling it for the ensuing fiscal year.
(b) The assessor may assess all taxable property in his county on the unsecured roll jointly to both the lessee and lessor of such property.
(c) Notices of assessment and tax bills relating to jointly assessed property on the unsecured roll shall be mailed to both the lessee and the lessor at their latest addresses known to the assessor.
Notes and commentary — not statutory text
History
Amended by Stats. 1981, Ch. 261, Sec. 11.5.
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§ionNum=405.
- Text hash
- sha256 929b08fa2b37ec979c80c024bfc581cc81469b2454f63a57bd8225b1924c8f27
- 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, § 405. Each shows the citation as that text prints it.
Revenue and Taxation Code
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