Revenue and Taxation Code section 401.13

Notwithstanding any other provision of law, on or after January 1, 1998, the assessor shall determine the assessed value of pipelines and related rights-of-way that are located wholly within the county on the basis of a single, countywide parcel per taxpayer, and, to that end, shall combine the assessed value of each component or segment of those pipelines or rights-of-way. However, the assessor shall maintain a separate base year value for each of these components or segments.

Source: Section 401.13, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=401.­13.­ (updated Jan. 1, 1998; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 401.13's source at ca​.gov