Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 3. Assessment Generally

Article 6. Assessment Roll

Section 607

607. Land and improvements. Land and improvements thereon shall be separately assessed.

Leasehold improvements.—Where lessee savings and loan association made improvements on leased buildings, such improvements were subject to assessment and tax. Citizens' Federal Savings & Loan Ass'n v. City and County of San Francisco, 202 Cal.App.2d 358.

A tenant, under a lease which does not provide for tax payment and which authorizes the tenant to construct improvements upon the property which the tenant may remove during the term of the lease, is liable for the increased taxes caused by the improvements. Lawrence v. F. W. Woolworth Co., 63 Cal.2d 119.

Delayed assessment.—Where a county assessor made a delayed assessment on improvements that he believed had escaped assessment, the delayed assessment was valid in that the improvements were to be assessed separately from the land itself. Jensen v. Byram, 229 Cal.App.2d 651.

Note.—See Constitution, Article XIII, Section 13.