Rev. & Tax. Code, § 402 · Article 1. General Requirements

Rev. & Tax. Code, § 402

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

Cultivated and uncultivated land of the same quality and similarly situated shall be assessed at the same value.

Notes and commentary — not statutory text

History

Enacted by Stats. 1939, Ch. 154.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=402.
Text hash: sha256 ab1da919c59c6852dcd08b4c0a69a5dbdfb4768d4ca85635dbfb8dd71e4cb2c9
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Cited by 1 provision

Provisions in this library whose text cites Rev. & Tax. Code, § 402. Each shows the citation as that text prints it.

Revenue and Taxation Code

Rev. & Tax. Code, § 17501.5Printed as Section 402

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.