Section 606 - Tract of land situated in two or more revenue districts(a) Except as provided in subdivisions (b) and (c), when any tract of land is situated in two or more revenue districts, the part in each district shall be separately assessed.(b) Where the owner of two or more contiguous parcels comprising the tract is identical, and the full value of any parcel is less than fifty thousand dollars ($50,000), that parcel may be combined with the contiguous parcel with the greatest assessed valuation.(c) Where the owner of two or more contiguous parcels comprising the tract is identical, and the tract of land is being used for a single-family residence and constitutes 45,000 square feet or less, the smallest parcel may be combined with the largest contiguous parcel.Ca. Rev. and Tax. Code § 606
Amended by Stats 2013 ch 607 (SB 825),s 4, eff. 1/1/2014.Amended by Stats 2001 ch 613 (SB 1184), s 4, eff. 1/1/2002.