DecisionDepot
California legal research

California Revenue and Taxation Code

§ 606

RTC § 606 Effective Jan 1, 2014Div. 1 · Part 2 · Ch. 3 · Art. 6

Statute text

View on leginfo.ca.gov
(a)Except as provided in subdivisions (b) and (c), when any tract of land is situated in two or more revenue districts, the part in each district shall be separately assessed.
(b)Where the owner of two or more contiguous parcels comprising the tract is identical, and the full value of any parcel is less than fifty thousand dollars ($50,000), that parcel may be combined with the contiguous parcel with the greatest assessed valuation.
(c)Where the owner of two or more contiguous parcels comprising the tract is identical, and the tract of land is being used for a single-family residence and constitutes 45,000 square feet or less, the smallest parcel may be combined with the largest contiguous parcel.

Legislative history

Amended by Stats. 2013, Ch. 607, Sec. 4. (SB 825) Effective January 1, 2014.

Source: California Revenue and Taxation Code § 606 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.