California · Revenue and Taxation Code - RTC
RTC §623: The assessor may place a single assessment on the roll for all leased personal property in the county that is assessed with respect to the same taxpayer.
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The assessor may place a single assessment on the roll for all leased personal property in the county that is assessed with respect to the same taxpayer. Any property assessed pursuant to this section shall, in the absence of evidence establishing otherwise, be deemed to be located at the taxpayer’s primary place of business within the county.
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