GroundRules
RTC § 609
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 6. Assessment Roll [601. - 623.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON