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 § 401.13.

JurisdictionCalifornia

Code RTCRevenue 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

This text of California § 401.13. (401.13. (Added by Stats. 1997, Ch. 941, Sec. 10.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 401.13. (2026).

Text

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.