California Revenue & Taxation Code

Cal. Rev. & Tax. Code § 616

Official textleginfo.legislature.ca.gov

On or before July 1, annually, the assessor shall complete the local roll. He shall make and subscribe an affidavit on the roll substantially as follows:

“I, ____, Assessor of ____ County, swear that between the lien date and July 1, 19____, I have made diligent inquiry and examination to ascertain all the property within the county subject to assessment by me, and that it has been assessed on the roll, according to the best of my judgment, information, and belief, at its value as required by law; and that I have faithfully complied with all the duties imposed on the assessor under the revenue laws; and that I have not imposed any unjust or double assessment through malice, ill will, or otherwise; nor allowed anyone to escape a just and equal assessment through favor, reward, or otherwise.”

The failure to make or subscribe this affidavit, or any affidavit, does not affect the validity of the assessment.

The assessor may require from any of his deputies an affidavit on the roll similar to his own.

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Nearby sections (25 sections)
  1. 602
  2. 606
  3. 607
  4. 607.5
  5. 608
  6. 609
  7. 610
  8. 611
  9. 612
  10. 613
  11. 614
  12. 615
  13. 616
  14. 617
  15. 618
  16. 619
  17. 619.2
  18. 620
  19. 621
  20. 623
  21. 646
  22. 647
  23. 648
  24. 649
  25. 670
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