Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 609 — Assessment Roll
Cal. Rev. & Tax. Code § 609
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 609 — Assessment Roll is in force in the current edition of the Code, and nothing recorded condemns it.
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.