{"data":{"id":"us-ca/rtc-401.13","jurisdiction":"us-ca","citation":"RTC § 401.13","heading":"","body":"Notwithstanding any other provision of law, on or after January 1, 1998, the assessor shall determine the assessed value of pipelines and related rights-of-way that are located wholly within the county on the basis of a single, countywide parcel per taxpayer, and, to that end, shall combine the assessed value of each component or segment of those pipelines or rights-of-way. However, the assessor shall maintain a separate base year value for each of these components or segments.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"92d7de16c0b0a3ae5a67f5119575164b175438acd5760cc4f476f0979c848063","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-401.12","next":"us-ca/rtc-401.15"},"notice":"GroundRules: Original legal text. Not legal advice."}