SECTIONS 646-649 - California Statutes

REVENUE AND TAXATION CODE

SECTION 646-649

646. The records of the assessor are at all times, during office
hours, open to the inspection of any person charged with the duty of
assessing property in the county for any taxing agency.

647. (a) If any city or lighting, water, or irrigation district, or
any district described in Section 2131, on behalf of which the
county does the assessing, makes written request, on or before the
lien date, for a certified copy of the portion of the secured roll
pertaining to property within its limits, the assessor shall comply
with the request on or before July 1. Such roll is at all times,
during office hours, open to the inspection of any person
representing any taxing agency or revenue district, or any district
described in Section 2131.
(b) In counties of the first class, if any city or lighting, water
or irrigation district, on behalf of which the county does the
assessing, makes written request, on or before the lien date, for a
certified copy of the portion of the secured roll pertaining to
property within its limits, the assessor shall comply with the
request on or before the third Monday in August.

648. If any city or lighting, water, or irrigation district makes a
written request for a description of all property within its limits
that is on the unsecured roll, its assessed value, the location of
property as reported on a property statement filed pursuant to
Section 441, and the name and address, by street and number, of each
owner, the assessor shall comply with the request on the first Monday
in each month. For purposes of this section, any property assessed
pursuant to Section 623 is deemed to be located at the taxpayer's
primary place of business within the county.

649. The assessor may charge other taxing agencies the actual cost
for each copy of the secured roll or description from the unsecured
roll furnished them.