California, United States of America
The following excerpt is from Gerhard v. Stephens, 442 P.2d 692, 68 Cal.2d 864, 69 Cal.Rptr. 612 (Cal. 1968):
23 A conscientious owner of such a right can, of course, fully protect himself, e.g., by applying for separate assessment (Rev. & Tax.Code, 2803, cf. Smith v. Anderson (1967) 67 A.C. 646, 652, 63 Cal.Rptr. 391, 433 P.2d 183).
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