Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Property Taxation
Part 2. Assessment
Chapter 3. Assessment Generally
Article 1. General Requirements
Section 401.13
401.13. Intracounty pipelines; consolidated assessment. 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.
History.—Added by Stats. 1997, Ch. 941 (SB 542), in effect January 1, 1998.