California Revenue and Taxation Code

§ 4132

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 4132Div. 1 · Part 7 · Ch. 2 · 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.

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Legislative history

Added by Stats. 1968, Ch. 1293.