California CodesRTC CodeDivision 1 - PROPERTY TAXATIONPart 2 - ASSESSMENTChapter 3 - Assessment GenerallyArticle 6 - Assessment Roll§ 607§ 607Enacted by Stats. 1939, Ch. 154.Land and improvements thereon shall be separately assessed.Cite this sectionCal. Rev. & Tax. Code § 607 (2026)Copyhttps://ca.codecond.com/codes/rtc/division-1-property-taxation/part-2-assessment/chapter-3-assessment-generally/article-6-assessment-roll/section-607CopyOther sections in Article 6 - Assessment Roll§ 601§ 602§ 606§ 607§ 607.5§ 608§ 609§ 610§ 611§ 612…§ 614§ 615§ 616§ 617§ 618§ 619§ 619.2§ 620§ 621§ 623← § 606§ 607.5 →