California § 606 - Except as provided in subdivisions (b) and (c), when any tract of land is situate
Full text of California Public Contract Code - PCC § 606 — Except as provided in subdivisions (b) and (c), when any tract of land is situate, with citation guidance and answers to common questions.
§ 606. Except as provided in subdivisions (b) and (c), when any tract of land is situate
(a) Except as provided in subdivisions (b) and (c), when any tract of land is situated in two or more revenue districts, the part in each district shall be separately assessed. (b) Where the owner of two or more contiguous parcels comprising the tract is identical, and the full value of any parcel is less than fifty thousand dollars ($50,000), that parcel may be combined with the contiguous parcel with the greatest assessed valuation. (c) Where the owner of two or more contiguous parcels comprising the tract is identical, and the tract of land is being used for a single-family residence and constitutes 45,000 square feet or less, the smallest parcel may be combined with the largest contiguous parcel.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 606
What does Public Contract Code - PCC § 606 cover?
Section 606 ("Except as provided in subdivisions (b) and (c), when any tract of land is situate") 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 § 606?
A common citation format is "Public Contract Code - PCC § 606" (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 § 606 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.