California § 401.13. 401.13. (Added by Stats. 1997, Ch. 941, Sec. 10.)

California Statutes

§ 401.13. — 401.13. (Added by Stats. 1997, Ch. 941, Sec. 10.)

California·Code RTC Revenue and Taxation Code - RTC·Div. 1. DIVISION 1. PROPERTY TAXATION·Part 2. PART 2. ASSESSMENT·Ch. 3. CHAPTER 3. Assessment Generally·Art. 1. ARTICLE 1. General Requirements

Notwithstanding any other provision of law, on or after January 1, 1998, the assessor shall determine the assessed value of pipelines and related rights-of-way that are located wholly within the county on the basis of a single, countywide parcel per taxpayer, and, to that end, shall combine the assessed value of each component or segment of those pipelines or rights-of-way.  However, the assessor shall maintain a separate base year value for each of these components or segments.

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Notwithstanding any other provision of law, on or after January 1, 1998, the assessor shall determine the assessed value of pipelines and related rights-of-way that are located wholly within the county on the basis of a single, countywide parcel per taxpayer, and, to that end, shall combine the assessed value of each component or segment of those pipelines or rights-of-way. However, the assessor shall maintain a separate base year value for each of these components or segments.

California § 401.13. (401.13. (Added by Stats. 1997, Ch. 941, Sec. 10.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.