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Statutes » California » Revenue and Taxation Code » Division 1

Cal. RTC § 721

This is the official text of Cal. RTC § 721, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.

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Official statutory text

The board shall annually value and assess all of the taxable property within the state that is to be assessed by it pursuant to Section 19 of Article XIII of the Constitution and any legislative authorization thereunder.

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.