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Current as of January 01, 2025 | Updated by Findlaw Staff
This local roll shall show:
(a) The name and address, if known, of the assessee.The assessor is not required to maintain electronic mail addresses.
(b) Land, by legal description.
(c) A description of possessory interests sufficient to identify them.
(d) Personal property. A failure to enumerate personal property in detail does not invalidate the assessment.
(e) The assessed value of real estate, except improvements.
(f) The assessed value of improvements on the real estate.
(g) The assessed value of improvements assessed to any person other than the owner of the land.
(h) The assessed value of possessory interests.
(i) The assessed value of personal property, other than intangibles.
(j) The revenue district in which each piece of property assessed is situated.
(k) The total taxable value of all property assessed, exclusive of intangibles.
(l) Any other things required by the board.
Cite this article: FindLaw.com - California Code, Revenue and Taxation Code - RTC § 602 - last updated January 01, 2025 | https://codes.findlaw.com/ca/revenue-and-taxation-code/rtc-sect-602/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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