{"data":{"id":"us-ca/rtc-607","jurisdiction":"us-ca","citation":"RTC § 607","heading":"","body":"Land and improvements thereon shall be separately assessed.","path":["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.]"],"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":"43698b5950e31dc76b34cf3f7e8c1e8c622bd141e35ff10f3266f8cd0201f346","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-606","next":"us-ca/rtc-607.5"},"notice":"GroundRules: Original legal text. Not legal advice."}