Revenue and Taxation Code section 722

State-assessed property shall be assessed at its fair market value or full value as of 12:01 a.m. on the first day of January. The board shall annually prepare an assessment roll of the assessments made by it for transmittal to county auditors and city auditors as hereinafter provided in this chapter.

Source: Section 722, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=722. (updated Jan. 1, 1986; accessed Jun. 25, 2025).

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Up to date

Verified:
Jun. 25, 2025

§ 722's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_722

Original Source: Section 722, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=722. (last accessed May 12, 2025).