{"code":"RTC","codeName":"Revenue and Taxation Code","section":"607","citation":"Rev. & Tax. Code, § 607","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 2. ASSESSMENT [201. - 1367.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2"},{"name":"CHAPTER 3. Assessment Generally [401. - 681.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-3"},{"name":"ARTICLE 6. Assessment Roll [601. - 623.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-3/article-6"}],"history":"Enacted by Stats. 1939, Ch. 154.","effective":null,"html":"<p>Land and improvements thereon shall be separately assessed.</p>","text":"Land and improvements thereon shall be separately assessed.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/assessment-roll-607","source":"California Legislative Information bulk export (pubinfo)"}