Rev. & Tax. Code, § 610 · Article 6. Assessment Roll
Rev. & Tax. Code, § 610
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) Land once described on the roll need not be described a second time, but any person, claiming and desiring to be assessed for it, may have his or her name inserted with that of the assessee.
(b) A person is “claiming” property for purposes of subdivision (a) only if he or she provides the assessor with one of the following supporting documents:
(1) A certified copy of a deed, judgment, or other instrument that creates or legally verifies that person’s ownership interest in the property.
(2) A certified copy of a document creating that person’s security interest in the property.
(3) His or her declaration, under penalty of perjury, that he or she currently has possession of the property and intends to be assessed for the property in order to perfect a claim in adverse possession.
Notes and commentary — not statutory text
History
Amended by Stats. 1992, Ch. 395, Sec. 1. Effective January 1, 1993.
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=610.
- Text hash
- sha256 a8dc4f96687185f07dbe6899bc4f9ca4e5d58208378d938fe5332ec50cf153fb
- 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
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.