§ 401.13
77 words·~1 min read·
/ca/revenue-and-taxation-code/401-13A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Notwithstanding any other provision of law, on or after January 1, 1998, the assessor shall determine the assessed value of pipelines and related rights-of-way that are located wholly within the county on the basis of a single, countywide parcel per taxpayer, and, to that end, shall combine the assessed value of each component or segment of those pipelines or rights-of-way. However, the assessor shall maintain a separate base year value for each of these components or segments.