{"code":"RTC","codeName":"Revenue and Taxation Code","section":"608","citation":"Rev. & Tax. Code, § 608","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":"Amended by Stats. 1947, Ch. 782.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/assessment-roll-608","source":"California Legislative Information bulk export (pubinfo)"}