Jurris.COM
Section 405 Of Article 1. General Requirements From California Revenue And Taxation Code >> Division 1. >> Part 2. >> Chapter 3. >> Article 1.
405
. (a) Annually, the assessor shall assess all the taxable
property in his county, except state-assessed property, to the
persons owning, claiming, possessing, or controlling it on the lien
date.
The assessor may assess the property on the secured roll to the
person owning, claiming, possessing or controlling it for the ensuing
fiscal year.
(b) The assessor may assess all taxable property in his county on the unsecured roll jointly to both the lessee and lessor of such property.
(c) Notices of assessment and tax bills relating to jointly assessed property on the unsecured roll shall be mailed to both the lessee and the lessor at their latest addresses known to the assessor.
(b) The assessor may assess all taxable property in his county on the unsecured roll jointly to both the lessee and lessor of such property.
(c) Notices of assessment and tax bills relating to jointly assessed property on the unsecured roll shall be mailed to both the lessee and the lessor at their latest addresses known to the assessor.
