California Revenue and Taxation Code 405.5 – The assessor shall periodically appraise all property not subject to …
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The assessor shall periodically appraise all property not subject to the provisions of Article XIII?A of the Constitution to substantiate the judgment of its full cash value or, when provided for by law, its restricted value for uniform assessment purposes.
(Amended by Stats. 1980, Ch. 1081, Sec. 5. Effective September 26, 1980.)