RTC § 118
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 1. PROPERTY TAXATION [50. - 5911.]
- PART 1. GENERAL PROVISIONS [101. - 198.1.]
- CHAPTER 1. Construction [101. - 136.]
“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.
Collected 2026-09-14T05:56:33Z. Source file · JSON