# Cal. RTC § 722: Section 722

> California · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_CA_Crtc_D1_P2_C4_A1_S722

## Section

- **Citation:** Cal. RTC § 722
- **Heading:** Section 722
- **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 4 / Article 1 / Section 722

## Text

State-assessed property shall be assessed at its fair market value or full value as of 12:01 a.m. on the first day of January. The board shall annually prepare an assessment roll of the assessments made by it for transmittal to county auditors and city auditors as hereinafter provided in this chapter.

## Nearby sections

- [Cal. RTC § 721 Section 721](https://www.frixlaw.com/law-library/statutes/STATE_CA_Crtc_D1_P2_C4_A1_S721.md)
- [Cal. RTC § 721.5 Section 721.5](https://www.frixlaw.com/law-library/statutes/STATE_CA_Crtc_D1_P2_C4_A1_S721.5.md)
- [Cal. RTC § 722 Section 722](https://www.frixlaw.com/law-library/statutes/STATE_CA_Crtc_D1_P2_C4_A1_S722.md)
- [Cal. RTC § 722.5 Section 722.5](https://www.frixlaw.com/law-library/statutes/STATE_CA_Crtc_D1_P2_C4_A1_S722.5.md)
- [Cal. RTC § 723 Section 723](https://www.frixlaw.com/law-library/statutes/STATE_CA_Crtc_D1_P2_C4_A1_S723.md)
- [Cal. RTC § 723.1 Section 723.1](https://www.frixlaw.com/law-library/statutes/STATE_CA_Crtc_D1_P2_C4_A1_S723.1.md)
- [Cal. RTC § 724 Section 724](https://www.frixlaw.com/law-library/statutes/STATE_CA_Crtc_D1_P2_C4_A1_S724.md)
- [Cal. RTC § 725 Section 725](https://www.frixlaw.com/law-library/statutes/STATE_CA_Crtc_D1_P2_C4_A1_S725.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_CA_Crtc_D1_P2_C4_A1_S722. Check the current official text before relying on it. Not legal advice.