California Revenue and Taxation Code
§ 984
RTC § 984Div. 1 · Part 2 · Ch. 5 · Art. 1
Statute text
View on leginfo.ca.govWater 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.
Legislative history
Enacted by Stats. 1939, Ch. 154.