California Code, RTC 401.

California Code, RTC 401.

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Revenue and Taxation Code - RTC

DIVISION 1. PROPERTY TAXATION [50 - 5911] Â Â ( Division 1 enacted by Stats. 1939, Ch. 154. ) Â Â PART 2. ASSESSMENT [201 - 1367] Â Â ( Part 2 enacted by Stats. 1939, Ch. 154. ) Â Â CHAPTER 3. Assessment Generally [401 - 681] Â Â ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) Â Â

ARTICLE 1. General Requirements [401 - 409] Â Â ( Article 1 enacted by Stats. 1939, Ch. 154. )

  401.  Every assessor shall assess all property subject to general property taxation at its full value. (Amended by Stats. 1978, Ch. 1207.)