{"code":"RTC","codeName":"Revenue and Taxation Code","section":"984","citation":"Rev. & Tax. Code, § 984","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 5. Special Types of Property [982. - 1162.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-5"},{"name":"ARTICLE 1. Generally [982. - 998.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-5/article-1"}],"history":"Enacted by Stats. 1939, Ch. 154.","effective":null,"html":"<p>Water ditches constructed for mining, manufacturing, or irrigation purposes and toll roads shall be assessed like real estate, at a rate per mile for that portion of the property lying within the county.</p>","text":"Water ditches constructed for mining, manufacturing, or irrigation purposes and toll roads shall be assessed like real estate, at a rate per mile for that portion of the property lying within the county.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/generally-984","source":"California Legislative Information bulk export (pubinfo)"}