California Statutes
§ 722. — 722. (Amended by Stats. 1986, Ch. 1457, Sec. 10.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 1. DIVISION 1. PROPERTY TAXATION·Part 2. PART 2. ASSESSMENT·Ch. 4. CHAPTER 4. Assessment by State Board of Equalization Generally·Art. 1. ARTICLE 1. General Provisions
State-assessed property shall be assessed at its fair market value or full value as of 12:01 a.m. on the first day of January. The board shall annually prepare an assessment roll of the assessments made by it for transmittal to county auditors and city auditors as hereinafter provided in this chapter.
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California § 722. (722. (Amended by Stats. 1986, Ch. 1457, Sec. 10.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 1986, Ch. 1457, Sec. 10.