Section 601.

Cal. Revenue and Taxation Code - RTC § 601.
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
The assessor shall prepare an assessment roll, as directed by the board, in which shall be listed all property within the county which it is the assessor’s duty to assess.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

Starting a business in California? California LLC guide: costs and requirements