Revenue and Taxation Code - RTC
DIVISION 1. PROPERTY TAXATION [50 - 5911]
( Division 1 enacted by Stats. 1939, Ch. 154. ) PART 2. ASSESSMENT [201 - 1367]
( Part 2 enacted by Stats. 1939, Ch. 154. ) CHAPTER 3. Assessment Generally [401 - 681]
( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ARTICLE 1. General Requirements [401 - 409]
( Article 1 enacted by Stats. 1939, Ch. 154. ) 404.
All taxable property, except State assessed property, shall be assessed by the assessing agency of the taxing agency where the property is situated.
(Enacted by Stats. 1939, Ch. 154.)