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HomePublic Utilities CodeDiv. 6Ch. 6Art. 8§ 12898 County Auditor Property Valuation

§ 12898 County Auditor Property Valuation

Public Utilities Code·California
AI Summary·Official Text·Key Terms·Related Statutes·References
AI SummaryVerified

§ 12898 County Auditor Property Valuation

Key Takeaways

  • •The county auditor must send a written report every year by August 15th.
  • •The report shows the total value of all property in the district.
  • •The property values are based on assessments that have been equalized.

Example

Imagine your town has many houses, shops, and lands. Every year, the town needs to know how much all these properties are worth in total.

The county auditor (a person who checks money and property details) must send a report by August 15th. This report lists the total value of all properties in the town, using fair and adjusted values.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source
View on CA.gov

§ 12898 County Auditor Property Valuation

In such case the county auditor shall, on or before August 15th of each year, transmit to the board a statement in writing showing the total value of all property within the district, ascertained from the assessments referred to in Section 12897 as equalized. (Amended by Stats. 1974, Ch. 761.)

Last verified: January 23, 2026

Key Terms

county auditorAugust 15thtotal value of all propertyassessmentsequalizedSection 12897

Related Statutes

  • § 25897 County Auditor Property Valuation
  • § 12897 District Tax Assessment Basis
  • § 12899 Board Tax Assessment Authority
  • § 12902 Tax Redemption Payment Distribution
  • § 25896 District Tax Assessment Basis

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Public Utilities Code. Section 12898.
View Official Source