Home/California/Statutes/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/§ 403.
California Statutes

§ 403. — 403. (Enacted by Stats. 1939, Ch. 154.)

California § 403.
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 § 403. (403. (Enacted by Stats. 1939, Ch. 154.)) 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 § 403. (2026).

Text

Land sold by the State for which no patent has been issued shall be assessed like other land, but the owner is entitled to a deduction from the assessed valuation of the amount due the State as principal on the purchase price.

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Legislative History

Enacted by Stats. 1939, Ch. 154.
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California § 403., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/403..