DIVISION 18. WATER REPLENISHMENT DISTRICTS 60000-60622›PART 5. FINANCES 60240-60292›CHAPTER 3. Taxes 60250-60257
§ 60257
California Water Code · 2026-09 edition · updated 2026-10-03 · California
When mineral rights are assessed separately from other rights in any parcel of real property no tax shall be levied under this division upon such mineral rights and any such tax shall be levied upon such real property exclusive of such mineral rights.
(Added by Stats. 1955, Ch. 1514.)
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