Section 118.

Cal. Revenue and Taxation Code - RTC § 118.
in effect
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“Assessment year” means the period beginning with a lien date and ending immediately prior to the succeeding lien date for taxes levied by the same agency.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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