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California Revenue and Taxation Code

§ 2802

RTC § 2802Div. 1 · Part 5 · Ch. 3 · Art. 1
For the purposes of this chapter:
(a)Improvements are not a parcel separate from the land on which they are situated.
(b)An undivided interest is a parcel separate from the whole assessment.

Legislative history

Repealed and added by Stats. 1968, Ch. 1293.

Source: California Revenue and Taxation Code § 2802 from the California Legislative Information (public record). DecisionDepot is for informational use only and is not legal advice — verify against the official source before relying on this text.