# Cal. RTC § 602: Section 602

> California · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_CA_Crtc_D1_P2_C3_A6_S602

## Section

- **Citation:** Cal. RTC § 602
- **Heading:** Section 602
- **Jurisdiction:** California
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** California Code / Code rtc / Division 1 / Part 2 / Chapter 3 / Article 6 / Section 602

## Text

This local roll shall show:

(a) The name and address, if known, of the assessee. The assessor is not required to maintain electronic mail addresses.

(b) Land, by legal description.

(c) A description of possessory interests sufficient to identify them.

(d) Personal property. A failure to enumerate personal property in detail does not invalidate the assessment.

(e) The assessed value of real estate, except improvements.

(f) The assessed value of improvements on the real estate.

(g) The assessed value of improvements assessed to any person other than the owner of the land.

(h) The assessed value of possessory interests.

(i) The assessed value of personal property, other than intangibles.

(j) The revenue district in which each piece of property assessed is situated.

(k) The total taxable value of all property assessed, exclusive of intangibles.

(l) Any other things required by the board.

## Nearby sections

- [Cal. RTC § 601 Section 601](https://www.frixlaw.com/law-library/statutes/STATE_CA_Crtc_D1_P2_C3_A6_S601.md)
- [Cal. RTC § 602 Section 602](https://www.frixlaw.com/law-library/statutes/STATE_CA_Crtc_D1_P2_C3_A6_S602.md)
- [Cal. RTC § 606 Section 606](https://www.frixlaw.com/law-library/statutes/STATE_CA_Crtc_D1_P2_C3_A6_S606.md)
- [Cal. RTC § 607 Section 607](https://www.frixlaw.com/law-library/statutes/STATE_CA_Crtc_D1_P2_C3_A6_S607.md)
- [Cal. RTC § 607.5 Section 607.5](https://www.frixlaw.com/law-library/statutes/STATE_CA_Crtc_D1_P2_C3_A6_S607.5.md)
- [Cal. RTC § 608 Section 608](https://www.frixlaw.com/law-library/statutes/STATE_CA_Crtc_D1_P2_C3_A6_S608.md)
- [Cal. RTC § 609 Section 609](https://www.frixlaw.com/law-library/statutes/STATE_CA_Crtc_D1_P2_C3_A6_S609.md)
- [Cal. RTC § 610 Section 610](https://www.frixlaw.com/law-library/statutes/STATE_CA_Crtc_D1_P2_C3_A6_S610.md)
- [Cal. RTC § 611 Section 611](https://www.frixlaw.com/law-library/statutes/STATE_CA_Crtc_D1_P2_C3_A6_S611.md)
- [Cal. RTC § 612 Section 612](https://www.frixlaw.com/law-library/statutes/STATE_CA_Crtc_D1_P2_C3_A6_S612.md)
- [Cal. RTC § 613 Section 613](https://www.frixlaw.com/law-library/statutes/STATE_CA_Crtc_D1_P2_C3_A6_S613.md)
- [Cal. RTC § 614 Section 614](https://www.frixlaw.com/law-library/statutes/STATE_CA_Crtc_D1_P2_C3_A6_S614.md)
- [Cal. RTC § 615 Section 615](https://www.frixlaw.com/law-library/statutes/STATE_CA_Crtc_D1_P2_C3_A6_S615.md)
- [Cal. RTC § 616 Section 616](https://www.frixlaw.com/law-library/statutes/STATE_CA_Crtc_D1_P2_C3_A6_S616.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_CA_Crtc_D1_P2_C3_A6_S602. Check the current official text before relying on it. Not legal advice.