California Revenue and Taxation Code

§ 2188.6

RTC § 2188.6 Effective Jan 1, 2014Div. 1 · Part 4 · Ch. 2

Statute text

(a)Unless a request for exemption has been recorded pursuant to subdivision (d), prior to the creation of a condominium as defined in Section 783 of the Civil Code, the county assessor may separately assess each individual unit which is shown on the condominium plan of a proposed condominium project when all of the following documents have been recorded as required by law:

(1)A subdivision final map or parcel map, as described in Sections 66434 and 66445, respectively, of the Government Code.

(2)A condominium plan, as defined in Section 4120 or 6540 of the Civil Code.

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Legislative history

Amended (as amended by Stats. 2012, Ch. 181, Sec. 79) by Stats. 2013, Ch. 605, Sec. 48. (SB 752) Effective January 1, 2014.