California Code
PART 10 - ASSESSMENTS
CHAPTER 1 - Assessment

ARTICLE 1 - Assessment Book

Section 25500. - 25500. As used in this part “land” includes city and...

Section 25501. - 25501. As used in this part “improvements” includes trees, vines,...

Section 25502. - 25502. Annually, between March 1st and June 1st the assessor...

Section 25503. - 25503. All of the land shall be assessed in accordance...

Section 25504. - 25504. The assessor shall prepare an assessment book with appropriate...

Section 25505. - 25505. The book shall contain: (a) The name of the...

Section 25506. - 25506. Columns with the headings “Lot” and “Block” or either...

Section 25507. - 25507. Land as to which a partial redemption has been...

Section 25508. - 25508. On or before the first Monday in August in...

Section 25509. - 25509. Where the assessor possesses a complete, accurate map of...

ARTICLE 2 - Land Escaping Assessment

Section 25525. - 25525. Any land which should have been assessed escaping the...

Section 25526. - 25526. The additional assessments on land escaping the payment of...

Section 25527. - 25527. At the time of levying the current assessment the...

Section 25528. - 25528. The additional assessments shall be payable at the same...

ARTICLE 3 - Equalization

Section 25550. - 25550. Upon receiving the assessment book from the assessor the...

Section 25551. - 25551. The notice shall be given by publication at least...

Section 25552. - 25552. The notice shall be first published at least 20...

Section 25553. - 25553. Failure to publish the equalization notice in any county...

Section 25554. - 25554. Until the equalization is finished, the assessment book shall...

Section 25555. - 25555. On the day specified in the notice of equalization,...

Section 25556. - 25556. The board acting as a board of equalization shall...

Section 25557. - 25557. The board acting as a board of equalization shall...

Section 25558. - 25558. The secretary shall be present during the equalization proceedings...

Section 25559. - 25559. Within 10 days after the close of the equalization...