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California Revenue and Taxation Code

§ 455

RTC § 455Div. 1 · Part 2 · Ch. 3 · Art. 2

Statute text

View on leginfo.ca.gov
The assessor shall not combine parcels into a single assessment when any of those parcels have been declared to be tax defaulted for delinquent taxes. This section does not apply to subdivided land reverted to acreage in accordance with provisions of the Subdivision Map Act and local ordinances.

Legislative history

Amended by Stats. 1985, Ch. 316, Sec. 3.

Source: California Revenue and Taxation Code § 455 from the California Legislative Information (public record). DecisionDepot is for informational use only and is not legal advice — verify against the official source before relying on this text.