California § 405 - Annually, the assessor shall assess all the taxable property in his county, excep
Full text of California Public Contract Code - PCC § 405 — Annually, the assessor shall assess all the taxable property in his county, excep, with citation guidance and answers to common questions.
§ 405. Annually, the assessor shall assess all the taxable property in his county, excep
(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.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 405
What does Public Contract Code - PCC § 405 cover?
Section 405 ("Annually, the assessor shall assess all the taxable property in his county, excep") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 405?
A common citation format is "Public Contract Code - PCC § 405" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 405 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.