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. (accessed May 26, 2025).

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Last Updated

May 12, 2025

§ 8214’s source at ca.gov

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Location: https://california.public.law/codes/corporations_code_section_8214

Original Source: Section 8214, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=8214. (last accessed May 12, 2025).