{"data":{"id":"us-ca/rtc-723.1","jurisdiction":"us-ca","citation":"RTC § 723.1","heading":"","body":"Operating nonunitary properties are those that the assessee and its regulatory agency consider to be operating as a unit, but the board considers not part of the unit in the primary function of the assessee. This section does not apply to state-assessed property of regulated railway companies. In the case of regulated railway companies, there shall be only two classifications of property for purposes of this code, unitary and nonunitary.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 2. ASSESSMENT [201. - 1367.]","CHAPTER 4. Assessment by State Board of Equalization Generally [721. - 868.]","ARTICLE 1. General Provisions [721. - 725.]"],"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":"faddf686dd1bb56e3f83be0762224cb461bcdf5d9e298855fb26162d151c4122","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-723","next":"us-ca/rtc-724"},"notice":"GroundRules: Original legal text. Not legal advice."}