California CodesCalifornia Constitution - CONSArticle XIII — TaxationSection 13
Land and improvements shall be separately assessed.
Notes
Requires land and improvements to be assessed separately. The assessment must distinguish the land from every improvement rather than combine them into one undivided assessment, and the provision states no exception allowing both categories to be merged into a single assessed amount.
Use as reference
Lexinter.net | Cal. Const. art. XIII, § 13 | https://laws.lexinter.net/constitution/california/article-xiii/section-13