California Revenue & Taxation Code

Cal. Rev. & Tax. Code § 602

Official textleginfo.legislature.ca.govlast amended 12 subsections

This local roll shall show:

# (a)

The name and address, if known, of the assessee. The assessor is not required to maintain electronic mail addresses.

# (b)

Land, by legal description.

# (c)

A description of possessory interests sufficient to identify them.

# (d)

Personal property. A failure to enumerate personal property in detail does not invalidate the assessment.

# (e)

The assessed value of real estate, except improvements.

# (f)

The assessed value of improvements on the real estate.

# (g)

The assessed value of improvements assessed to any person other than the owner of the land.

# (h)

The assessed value of possessory interests.

# (i)

The assessed value of personal property, other than intangibles.

# (j)

The revenue district in which each piece of property assessed is situated.

# (k)

The total taxable value of all property assessed, exclusive of intangibles.

(l)Any other things required by the board.

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Nearby sections (25 sections)
  1. 531.2
  2. 531.5
  3. 532
  4. 532.1
  5. 532.2
  6. 533
  7. 534
  8. 535
  9. 536
  10. 538
  11. 568
  12. 601
  13. 602
  14. 606
  15. 607
  16. 607.5
  17. 608
  18. 609
  19. 610
  20. 611
  21. 612
  22. 613
  23. 614
  24. 615
  25. 616
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