California Statutes
§ 623. — 623. (Added by Stats. 1995, Ch. 527, Sec. 6.)
California § 623.
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. 6.ARTICLE 6. Assessment Roll
This text of California § 623. (623. (Added by Stats. 1995, Ch. 527, Sec. 6.)) 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 § 623. (2026).
Text
The assessor may place a single assessment on the roll for all leased personal property in the county that is assessed with respect to the same taxpayer. Any property assessed pursuant to this section shall, in the absence of evidence establishing otherwise, be deemed to be located at the taxpayer’s primary place of business within the county.
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Legislative History
Added by Stats. 1995, Ch. 527, Sec. 6. Effective January 1, 1996.
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Bluebook (online)
California § 623., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/623..