Land and improvements thereon shall be separately assessed.
Cal. Rev. & Tax. Code § 607
Assessment Roll
Applied in 4 court decisions — leading case 16 Cal. 3d 606 - T. M. Cobb Co. v. County of Los Angeles (1976)
Most recently applied in 179 Cal. App. 4th 1347 - Schoenberg v. County of Los Angeles Assessment Appeals Board (November 2009)
Enacted by Stats. 1939, Ch. 154.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.