Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 402 — General Requirements

Cal. Rev. & Tax. Code § 402

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

Cultivated and uncultivated land of the same quality and similarly situated shall be assessed at the same value.

Citator

Cal. Rev. & Tax. Code § 402 — General Requirements is in force in the current edition of the Code, and nothing recorded condemns it.

Cultivated and uncultivated land of the same quality and similarly situated shall be assessed at the same value.