Water Code section 12885.4

Notwithstanding any provision of law to the contrary, any land acquired with a loan made pursuant to this chapter, which land is located outside the boundaries of the public agency acquiring the land and which was subject to taxation at the time of acquisition thereof, shall remain subject to taxation.

Source: Section 12885.4, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=WAT§ionNum=12885.­4.­ (updated Jan. 1, 1967; accessed Nov. 10, 2025).

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Verified:
Nov. 10, 2025

§ 12885.4's source at ca​.gov