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Earlier editions: 2020-112018-11

DIVISION 1. PROPERTY TAXATION 50-5911›PART 1. GENERAL PROVISIONS 101-198.1›CHAPTER 1. Construction 101-136

§ 118

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

“Assessment year” means the period beginning with a lien date and ending immediately prior to the succeeding lien date for taxes levied by the same agency.

(Enacted by Stats. 1939, Ch. 154.)

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California Revenue and Taxation Code

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