GroundRules
RTC § 403
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 1. PROPERTY TAXATION [50. - 5911.]
- PART 2. ASSESSMENT [201. - 1367.]
- CHAPTER 3. Assessment Generally [401. - 681.]
- ARTICLE 1. General Requirements [401. - 409.]
Land sold by the State for which no patent has been issued shall be assessed like other land, but the owner is entitled to a deduction from the assessed valuation of the amount due the State as principal on the purchase price.
Collected 2026-09-14T05:56:33Z. Source file · JSON