This law requires the assessor to create a detailed list, called an assessment roll, that includes all the property in the county that they are responsible for evaluating.

This law outlines what must be included on a local tax roll for property assessment purposes. The roll should list the name and address of the property owner, if known, but not their email address. It must describe land with legal details and identify any possessory interests, which are rights to use the property. Personal property should be listed, but lacking detail won't invalidate the entry. It should show assessed values for land, improvements, and any interests like leased properties. Additionally, it lists the specific area (revenue district) of the property and sums up the taxable value, excluding intangibles.

This law explains how a piece of land split across multiple tax areas should be assessed. Normally, each part of the land is assessed separately for each area it occupies. However, if the same person owns neighboring parcels and one parcel is valued under $50,000, it can be combined with the adjacent parcel that has the highest value. Additionally, if the neighboring parcels are used as one single-family home and cover 45,000 square feet or less, the smallest parcel can be combined with the largest one.

This law states that land and any buildings or improvements on that land must be valued and taxed separately.

This law clarifies what the terms "mining rights" or "mineral rights" mean when they're listed on a property assessment. These rights include entering the land to explore, develop, and produce minerals like oil, gas, and other hydrocarbons.

This section states that property improvements, like buildings or structures, should be valued separately and listed next to the land they sit on. This only applies if the owner of the land and improvements is the same person.

This law states that when there are taxable improvements, like buildings, on land that is otherwise tax-exempt, those improvements must still be listed as taxable on property records.

However, no tax value should be assigned to the exempt land itself, and the land cannot be held accountable for any taxes owed on the improvements.

This law explains that if a piece of land is already listed on the property tax roll, it doesn't need to be listed again. However, if someone wants to be named as the person responsible for paying taxes on it, they can ask for their name to be added to the tax records alongside the current record holder's name.

To do so, they must prove their claim to the property by providing the assessor with specific documents. These include a certified deed or judgment showing ownership, a certified document showing a security interest in the property, or a signed declaration under oath that they possess the property and want to claim it through adverse possession.

This section explains that if the property owner's name is known to the assessor or recorded with the county recorder, the property should be assessed to that owner. If the owner is unknown, the property will be assessed to 'unknown owners.'

This law says that if someone is assessed for taxes or other financial obligations while acting on behalf of someone else—like an agent, trustee, or guardian—their role should be mentioned alongside their name. This assessment should be kept separate from any assessments for them personally.

This law says that if the name of a property owner is mistaken in public records or during a tax sale, it doesn't invalidate the assessment or the sale, as long as the mistake doesn't prevent the owner from figuring out they are the assessee. This applies to both real estate and properties on the unsecured roll.

When a property's taxes are not paid and it becomes tax-defaulted, the tax assessor must record this status and the date it was declared on the official tax record.

This law requires the assessor to create an index related to the local property tax roll. The index must list the names of people who are assessed, where their assessments appear on the roll, and any other details the board requires. This index must be given to the tax collector before they receive the extended roll.

Every year, by July 1, the county assessor must complete the property tax assessment roll and sign an affidavit confirming they've properly assessed all taxable property. This affidavit states they've assessed property fairly and followed all legal duties without bias.

Although the assessor is required to make this affidavit, not doing so doesn't invalidate the assessments. Also, assessors can ask their deputies to sign a similar affidavit.

Once the assessor has finished preparing the local property tax roll, they must hand it over to the auditor.

This law states that if a property tax assessment roll is prepared using a machine (like a computer), the state board has the authority to decide what information it includes and how the properties are organized within it.

This law requires assessors to inform property owners if their property's assessed value has increased from the previous year. Property owners must be notified about this increase either by mail or email, and they must also receive information on how to protest their assessment and the procedures involved. However, if there is an increase due to standard inflation (up to 2%) or changes in assessment ratios, notifications are not required. Missing this notification does not impact the validity of the assessment or any taxes owed.

If personal property is listed on the secured roll and its assessed value is over $1,000 (excluding household items), the assessor can notify the property owner of its full and assessed value by July 15. This will include the ratio used for the assessment.

If the owner doesn't receive this notice, they can pay their taxes under protest and seek adjustment or equalization of the assessment, similar to the process described in another section.

This law states that if a property owner in California doesn't receive a tax notice for a new or increased property value, they can pay their property taxes 'under protest'. This means they disagree with the tax assessment and want it reconsidered. To officially protest, they need to submit a petition to the county board for a reduced assessment. The board may then hold a hearing to discuss this protest. If the board agrees that the assessment was too high, they will adjust it, and the correct tax based on the new assessment is applied. If this new tax is less than what was initially charged, the property owner will owe only the lower amount, and any difference will be canceled or refunded if already paid.

The county is allowed to hold contested tax payments in a special account, but doesn’t have to. This provides a process for property owners to challenge tax bills that they believe are incorrect without having to repeat the protest for installment tax payments.

This law allows county assessors, with the approval of the board of supervisors, to provide property assessment information through alternatives to mail. This can include publishing in newspapers or posting online. For very large counties, the assessor may split the county into up to five publication areas, publishing complete data from one area each year, with changes in assessments for all areas printed annually. The choice of publication media follows similar rules as publishing overdue tax lists. Importantly, even if the property owner doesn't receive this information, it doesn't invalidate the assessment or tax charges.

This law allows the tax assessor to group all leased personal property owned by the same taxpayer into one assessment entry in the county's tax roll. Unless there is proof showing differently, this property is considered to be located at the taxpayer's main office in that county.