California Revenue and Taxation Code

§ 455

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

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.