California Legal Codes and Statutes

§ 601

Enacted by Stats. 1939, Ch. 154.

The assessor shall prepare an assessment roll, as directed by the board, in which shall be listed all property within the county which it is the assessor’s duty to assess.

Cite this section

Cal. Rev. & Tax. Code § 601 (2026)
https://ca.codecond.com/codes/rtc/division-1-property-taxation/part-2-assessment/chapter-3-assessment-generally/article-6-assessment-roll/section-601

Other sections in Article 6 - Assessment Roll

§ 601§ 602§ 606§ 607§ 607.5§ 608§ 609§ 610§ 611§ 612…§ 614§ 615§ 616§ 617§ 618§ 619§ 619.2§ 620§ 621§ 623

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.