California § 722. 722. (Amended by Stats. 1986, Ch. 1457, Sec. 10.)

California Statutes

§ 722. — 722. (Amended by Stats. 1986, Ch. 1457, Sec. 10.)

California § 722.

JurisdictionCalifornia

Code RTCRevenue 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

This text of California § 722. (722. (Amended by Stats. 1986, Ch. 1457, Sec. 10.)) 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 § 722. (2026).

Text

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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