Rev. & Tax. Code, § 405.5 · Article 1. General Requirements

Rev. & Tax. Code, § 405.5

Verbatim from the official edition

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

The assessor shall periodically appraise all property not subject to the provisions of Article XIII A of the Constitution to substantiate the judgment of its full cash value or, when provided for by law, its restricted value for uniform assessment purposes.

Notes and commentary — not statutory text

History

Amended by Stats. 1980, Ch. 1081, Sec. 5. Effective September 26, 1980.

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=405.5.
Text hash: sha256 551479f8f29f59785639c1e514b0f2f9bb57ea26f9e0bbd05eeef3f84bf68e3f
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, § 405.5. Each shows the citation as that text prints it.

Revenue and Taxation Code

Rev. & Tax. Code, § 110.1Printed as Section 405.5

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.