California § 623 - The assessor may place a single assessment on the roll for all leased personal pr
Full text of California Public Contract Code - PCC § 623 — The assessor may place a single assessment on the roll for all leased personal pr, with citation guidance and answers to common questions.
§ 623. The assessor may place a single assessment on the roll for all leased personal pr
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 taxpayerâs primary place of business within the county.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 623
What does Public Contract Code - PCC § 623 cover?
Section 623 ("The assessor may place a single assessment on the roll for all leased personal pr") 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 § 623?
A common citation format is "Public Contract Code - PCC § 623" (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 § 623 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.