Cal. Rev. & Tax. Code § 23 Official textCalifornia Revenue & Taxation Codeleginfo.legislature.ca.govSharePrint Ask about Cal. Rev. & Tax. Code § 23 Ask Summarize “Assessee” means the person to whom property or a tax is assessed. Source: view the official text Report a problem with this page Report a problem What's wrong? Text is garbled or unreadable Content looks wrong or outdated Layout or display problem Something else Tell us more (optional) Sent anonymously with this page's citation. No personal information is collected. Cancel Send report Thank you — sent. ‹ Previous22Next ›24 Nearby sections (25 sections)12.2131415161718192020.52122232425262728.529303133343536Full table of contents →