Revenue and Taxation Code section 118

“Assessment year” means the period beginning with a lien date and ending immediately prior to the succeeding lien date for taxes levied by the same agency.

Source: Section 118, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=118. (updated Jan. 1, 1939; accessed Dec. 29, 2025).

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Up to date

Verified:
Dec. 29, 2025

§ 118's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_118

Original Source: Section 118, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=118. (last accessed May 12, 2025).