Corporations Code section 8214

Upon request of an assessor, a corporation owning, claiming, possessing or controlling property in this state subject to local assessment shall make available at the corporation’s principal office in California or at a place mutually acceptable to the assessor and the corporation a true copy of business records relevant to the amount, cost and value of all property that it owns, claims, possesses or controls within the county.

Source: Section 8214, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=CORP§ionNum=8214.­ (updated Jan. 1, 1979; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 8214's source at ca​.gov