Section 5360.3.

Cal. Streets and Highways Code - SHC § 5360.3.
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
In assessing land, credit may be given for dedications and for improvements constructed at private expense.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

Starting a business in California? California LLC guide: costs and requirements