{"data":{"id":"us-ca/rtc-984","jurisdiction":"us-ca","citation":"RTC § 984","heading":"","body":"Water ditches constructed for mining, manufacturing, or irrigation purposes and toll roads shall be assessed like real estate, at a rate per mile for that portion of the property lying within the county.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 2. ASSESSMENT [201. - 1367.]","CHAPTER 5. Special Types of Property [982. - 1162.]","ARTICLE 1. Generally [982. - 998.]"],"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":"6ed9ed3389fb45bea6bd667b0a7334bdc00762797d8a2b7f369ad18e60ff8fe1","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-983","next":"us-ca/rtc-985"},"notice":"GroundRules: Original legal text. Not legal advice."}