California CodesRTC CodeDivision 1 - PROPERTY TAXATIONPart 1 - GENERAL PROVISIONSChapter 1 - Construction§ 128§ 128Enacted by Stats. 1939, Ch. 154.“Assessor” means the assessing officer of a county, by whatever title he may be known.Cite this sectionCal. Rev. & Tax. Code § 128 (2026)Copyhttps://ca.codecond.com/codes/rtc/division-1-property-taxation/part-1-general-provisions/chapter-1-construction/section-128CopyOther sections in Chapter 1 - Construction§ 101§ 102§ 103§ 104§ 105§ 106§ 107§ 107.1§ 107.2§ 107.3…§ 123§ 124§ 125§ 126§ 128§ 129§ 130§ 134§ 135§ 136← § 126§ 129 →