California § 865 - When the value of a state assessee
Full text of California Public Contract Code - PCC § 865 — When the value of a state assessee, with citation guidance and answers to common questions.
§ 865. When the value of a state assessee
When the value of a state assesseeâs unitary property that lies in more than one tax-rate area has been underallocated to one or more tax-rate areas and overallocated by a like amount to one or more other tax-rate areas for any reason, the misallocation shall be corrected by the board either by orders directing local auditors to amend the rolls for the fiscal year in which the misallocation is discovered or by changes on the board rolls for the fiscal year succeeding discovery.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 865
What does Public Contract Code - PCC § 865 cover?
Section 865 ("When the value of a state assessee") 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 § 865?
A common citation format is "Public Contract Code - PCC § 865" (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 § 865 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.