California § 25130 - Property owned by the taxpayer is valued at its original cost. Property rented by

Full text of California Public Contract Code - PCC § 25130 — Property owned by the taxpayer is valued at its original cost. Property rented by, with citation guidance and answers to common questions.

§ 25130. Property owned by the taxpayer is valued at its original cost. Property rented by

Property owned by the taxpayer is valued at its original cost. Property rented by the taxpayer is valued at eight times the net annual rental rate. Net annual rental rate is the annual rental rate paid by the taxpayer less any annual rental rate received by the taxpayer from subrentals.

Source: official California text · Last verified 2026-08-27

Frequently Asked Questions About California § 25130

What does Public Contract Code - PCC § 25130 cover?

Section 25130 ("Property owned by the taxpayer is valued at its original cost. Property rented by") 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 § 25130?

A common citation format is "Public Contract Code - PCC § 25130" (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 § 25130 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.