{"code":"WAT","codeName":"Water Code","section":"60257","citation":"Wat. Code, § 60257","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 18. WATER REPLENISHMENT DISTRICTS [60000. - 60622.]","url":"https://blackletter.si/water-code/division-18"},{"name":"PART 5. FINANCES [60240. - 60292.]","url":"https://blackletter.si/water-code/division-18/part-5"},{"name":"CHAPTER 3. Taxes [60250. - 60257.]","url":"https://blackletter.si/water-code/division-18/part-5/chapter-3"}],"history":"Added by Stats. 1955, Ch. 1514.","effective":null,"html":"<p>When mineral rights are assessed separately from other rights in any parcel of real property no tax shall be levied under this division upon such mineral rights and any such tax shall be levied upon such real property exclusive of such mineral rights.</p>","text":"When mineral rights are assessed separately from other rights in any parcel of real property no tax shall be levied under this division upon such mineral rights and any such tax shall be levied upon such real property exclusive of such mineral rights.","otherVersions":[],"url":"https://blackletter.si/water-code/taxes-60257","source":"California Legislative Information bulk export (pubinfo)"}