Section 607.5 Of Article 6. Assessment Roll From California Revenue And Taxation Code >> Division 1. >> Part 2. >> Chapter 3. >> Article 6.
607.5
. In the event that a separate assessment of rights and
privileges appertaining to mines or minerals and land is made, the
descriptive words "mining rights" or "mineral rights" on the
assessment roll shall include the right to enter in or upon the land
for the exploration, development and production of minerals,
including oil, gas, and other hydrocarbons.