California Code of Civil Procedure

§ 1268.420

CCP § 1268.420Title 7 · Part 3 · Ch. 11 · Art. 5

Statute text

(a)Except as provided in subdivision (b):

(1)If the acquisition of property by eminent domain will make the property exempt property as defined in Section 5081 of the Revenue and Taxation Code, any ad valorem taxes, penalties, or costs on the property for which the plaintiff is liable pursuant to Section 1268.410 are not collectible.

(2)If the acquisition of property by eminent domain will not make the property exempt property as defined in Section 5081 of the Revenue and Taxation Code, the plaintiff shall be deemed to be the assessee for the purposes of collection of any ad valorem taxes, penalties, and costs on the property for which the plaintiff is liable pursuant to Section 1268.410.

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Legislative history

Repealed and added by Stats. 1979, Ch. 31.