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2025 California Code
Revenue and Taxation Code - RTC
DIVISION 1 - PROPERTY TAXATION
PART 2 - ASSESSMENT
CHAPTER 3 - Assessment Generally
ARTICLE 6 - Assessment Roll
Section 607.
Universal Citation:
CA Rev & Tax Code § 607 (2025)
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607. Land and improvements thereon shall be separately assessed.
(Enacted by Stats. 1939, Ch. 154.)
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