California § 405. 405. (Amended by Stats. 1981, Ch. 261, Sec. 11.5.)

California Statutes

§ 405. — 405. (Amended by Stats. 1981, Ch. 261, Sec. 11.5.)

California § 405.

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 § 405. (405. (Amended by Stats. 1981, Ch. 261, Sec. 11.5.)) 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.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 405. (2026).

Text

(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.

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(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.