California § 2188.2 - Whenever improvements are owned by a person other than the owner of the land on w
Full text of California Public Contract Code - PCC § 2188.2 — Whenever improvements are owned by a person other than the owner of the land on w, with citation guidance and answers to common questions.
§ 2188.2. Whenever improvements are owned by a person other than the owner of the land on w
Whenever improvements are owned by a person other than the owner of the land on which they are located, the owner of the improvements or the owner of the land may file with the assessor a written statement before the lien date attesting to their separate ownership, in which event the land and improvements shall not be assessed to the same assessee. Such written statement shall not be required annually following the year in which it has been filed but shall remain in effect until such time as either, or both, of said separate ownerships shall have been transferred or until such written statement of separate ownership shall have been canceled by either the owner of the land or the owner of the improvements.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 2188.2
What does Public Contract Code - PCC § 2188.2 cover?
Section 2188.2 ("Whenever improvements are owned by a person other than the owner of the land on w") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 2188.2?
A common citation format is "Public Contract Code - PCC § 2188.2" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 2188.2 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.