Section 602 Of Article 6. Assessment Roll From California Revenue And Taxation Code >> Division 1. >> Part 2. >> Chapter 3. >> Article 6.
602
. 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.