Cal. Rev. & Tax. Code § 607.5
Current through the 2023 Legislative Session.
In the event that a separate assessment of rights and privileges appertaining to mines or minerals and land is made, the descriptive words "mining rights" or "mineral rights" on the assessment roll shall include the right to enter in or upon the land for the exploration, development and production of minerals, including oil, gas, and other hydrocarbons.
Ca. Rev. and Tax. Code § 607.5