California Revenue and Taxation Code 118 – “Assessment year” means the period beginning with a lien date and …
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“Assessment year” means the period beginning with a lien date and ending immediately prior to the succeeding lien date for taxes levied by the same agency.
(Enacted by Stats. 1939, Ch. 154.)
Terms Used In California Revenue and Taxation Code 118
- Lien: A claim against real or personal property in satisfaction of a debt.