BlackletterCalifornia law

Revenue and Taxation Code § 984

ARTICLE 1. Generally

Current as of September 28, 2026Rev. & Tax. Code, § 984Official source ↗

Enacted by Stats. 1939, Ch. 154.

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.