In the event that a separate assessment of rights and privileges appertaining to mines or minerals and land is made, the descriptive words “mining rights” or “mineral rights” on the assessment roll shall include the right to enter in or upon the land for the exploration, development and production of minerals, including oil, gas, and other hydrocarbons.
Cal. Rev. & Tax. Code § 607.5
Assessment Roll
Applied in 2 court decisions — leading case 69 Cal. 2d 585 - Atlantic Oil Co. v. County of Los Angeles (1968)
Most recently applied in 69 Cal. 2d 585 - Atlantic Oil Co. v. County of Los Angeles (November 1968)
Added by Stats. 1955, Ch. 1081.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.