Valuation & AppraisalQuestion 61 of 120

The value a county assessor places on property to compute property taxes is the:

a.Market value
b.Insured value
c.Replacement value
d.Assessed value

Explanation

Assessed value is the figure set by the county assessor as the basis for property taxation. Under Proposition 13, California generally bases it on the acquisition value with limited annual increases. It often differs from current market value.

Law Reference: CA Revenue and Taxation Code

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