California Revenue and Taxation Code

§ 609

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 609Div. 1 · Part 2 · Ch. 3 · Art. 6

Statute text

View on leginfo.ca.gov

Taxable improvements on land exempt from taxation shall be shown like other real estate on the roll. Value shall not be assessed against the exempt land and the land does not become responsible for the assessment made against the taxable improvements.

Legislative history

Enacted by Stats. 1939, Ch. 154.