Cal. Rev. & Tax. Code § 609

Current through the 2023 Legislative Session.

Section 609 - Taxable improvements on land exempt from taxation

Taxable improvements on land exempt from taxation shall be shown like other real estate on the roll. Value shall not be assessed against the exempt land and the land does not become responsible for the assessment made against the taxable improvements.

Ca. Rev. and Tax. Code § 609

Enacted by Stats. 1939, Ch. 154.