California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 602
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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