Improvements shall be assessed by the assessor by showing their value opposite the description of the parcel of land on which they are located, if they are assessed to the same assessee.
Cal. Rev. & Tax. Code § 608
Assessment Roll
Applied in 1 court decision — leading case 202 Cal. App. 2d 358 - Citizens' Federal Savings & Loan Ass'n v. City & County of San Francisco (1962)
Most recently applied in 202 Cal. App. 2d 358 - Citizens' Federal Savings & Loan Ass'n v. City & County of San Francisco (April 1962)
Amended by Stats. 1947, Ch. 782.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.