Nonprofit Mutual Benefit Corp. Law › CHAPTER 12. Required Filings by Corporation or Its Agent [8210 - 8217]
California Corporations Code § 8214. Records Available to Assessor
(Amended by Stats. 1979, Ch. 724.)
Text current as of August 17, 2026, per California Legislative Information.
Text current as of August 17, 2026, per California Legislative Information.
Upon request of an assessor, a corporation owning, claiming, possessing or controlling property in this state subject to local assessment shall make available at the corporation’s principal office in California or at a place mutually acceptable to the assessor and the corporation a true copy of business records relevant to the amount, cost and value of all property that it owns, claims, possesses or controls within the county.
The text of the Nonprofit Mutual Benefit Corporation Law is provided for reference and convenience only, from the California Legislative Information website (leginfo.legislature.ca.gov). It is not legal advice, and the official version of California statutes is published by the state. Statutes may have been amended after the “current as of” date shown above. Consult counsel regarding the application of any statute to your association.

