Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 1.: DIVISION 1. PROPERTY TAXATION/Part 2.: PART 2. ASSESSMENT/Ch. 3.: CHAPTER 3. Assessment Generally/Art. 1.: ARTICLE 1. General Requirements/§ 401.
California Statutes

§ 401. — 401. (Amended by Stats. 1978, Ch. 1207.)

California § 401.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 1.DIVISION 1. PROPERTY TAXATION
Part 2.PART 2. ASSESSMENT
Ch. 3.CHAPTER 3. Assessment Generally
Art. 1.ARTICLE 1. General Requirements

This text of California § 401. (401. (Amended by Stats. 1978, Ch. 1207.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Cal. Revenue and Taxation Code - RTC Code § 401. (2026).

Text

Every assessor shall assess all property subject to general property taxation at its full value.

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Related

Atchison v. Board of Equalization
795 F.2d 1442 (Ninth Circuit, 1986)
2 case citations

Legislative History

Amended by Stats. 1978, Ch. 1207.

Nearby Sections

15
§ 401.
401. (Amended by Stats. 1978, Ch. 1207.)
§ 401.10.
401.10. (Amended by Stats. 2021, Ch. 433, Sec. 5.)
§ 401.12.
401.12. (Added by Stats. 1996, Ch. 76, Sec. 4.)
§ 401.13.
401.13. (Added by Stats. 1997, Ch. 941, Sec. 10.)
§ 401.15.
401.15. (Amended by Stats. 1999, Ch. 83, Sec. 171.)
§ 401.16.
401.16. (Added by Stats. 2002, Ch. 299, Sec. 1.)
§ 401.17.
401.17. (Amended by Stats. 2015, Ch. 440, Sec. 1.)
§ 401.20.
401.20. (Added by Stats. 2006, Ch. 417, Sec. 2.)
§ 401.3.
401.3. (Amended by Stats. 1986, Ch. 608, Sec. 9.)
§ 401.4.
401.4. (Amended by Stats. 1973, Ch. 208.)
§ 401.5.
401.5. (Amended by Stats. 1996, Ch. 1087, Sec. 18.)
§ 401.6.
401.6. (Added by Stats. 1995, Ch. 399, Sec. 1.)
§ 401.8.
401.8. (Amended by Stats. 1996, Ch. 801, Sec. 2.)
§ 40101.
40101. (Amended by Stats. 2000, Ch. 923, Sec. 30.)
§ 40101.5.
40101.5. (Amended by Stats. 2021, Ch. 432, Sec. 40.)
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California § 401., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/401..