# Cal. RTC § 723.1: Section 723.1

> California · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_CA_Crtc_D1_P2_C4_A1_S723.1

## Section

- **Citation:** Cal. RTC § 723.1
- **Heading:** Section 723.1
- **Jurisdiction:** California
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** California Code / Code rtc / Division 1 / Part 2 / Chapter 4 / Article 1 / Section 723.1

## Text

Operating nonunitary properties are those that the assessee and its regulatory agency consider to be operating as a unit, but the board considers not part of the unit in the primary function of the assessee. This section does not apply to state-assessed property of regulated railway companies. In the case of regulated railway companies, there shall be only two classifications of property for purposes of this code, unitary and nonunitary.

## Nearby sections

- [Cal. RTC § 721 Section 721](https://www.frixlaw.com/law-library/statutes/STATE_CA_Crtc_D1_P2_C4_A1_S721.md)
- [Cal. RTC § 721.5 Section 721.5](https://www.frixlaw.com/law-library/statutes/STATE_CA_Crtc_D1_P2_C4_A1_S721.5.md)
- [Cal. RTC § 722 Section 722](https://www.frixlaw.com/law-library/statutes/STATE_CA_Crtc_D1_P2_C4_A1_S722.md)
- [Cal. RTC § 722.5 Section 722.5](https://www.frixlaw.com/law-library/statutes/STATE_CA_Crtc_D1_P2_C4_A1_S722.5.md)
- [Cal. RTC § 723 Section 723](https://www.frixlaw.com/law-library/statutes/STATE_CA_Crtc_D1_P2_C4_A1_S723.md)
- [Cal. RTC § 723.1 Section 723.1](https://www.frixlaw.com/law-library/statutes/STATE_CA_Crtc_D1_P2_C4_A1_S723.1.md)
- [Cal. RTC § 724 Section 724](https://www.frixlaw.com/law-library/statutes/STATE_CA_Crtc_D1_P2_C4_A1_S724.md)
- [Cal. RTC § 725 Section 725](https://www.frixlaw.com/law-library/statutes/STATE_CA_Crtc_D1_P2_C4_A1_S725.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_CA_Crtc_D1_P2_C4_A1_S723.1. Check the current official text before relying on it. Not legal advice.