Section 623 Of Article 6. Assessment Roll From California Revenue And Taxation Code >> Division 1. >> Part 2. >> Chapter 3. >> Article 6.
623
. The assessor may place a single assessment on the roll for all
leased personal property in the county that is assessed with respect
to the same taxpayer. Any property assessed pursuant to this section
shall, in the absence of evidence establishing otherwise, be deemed
to be located at the taxpayer's primary place of business within the
county.