California Revenue and Taxation Code

§ 5091

RTC § 5091 Effective Jan 1, 2017Div. 1 · Part 9 · Ch. 4 · Art. 5

Statute text

(a)If a public entity proposes to acquire property for a public use that will make the property exempt from taxation, the public entity shall give notice to the county assessor, the county tax collector, and to any public entities whose taxes are not collected by the county tax collector but who at the time exercise the right of assessment and taxation.

(b)The notice shall be given within a reasonable time following the initial budgeting of funds for the proposed acquisition, and shall state all of the following:

(1)The approximate extent of the proposed project.

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Legislative history

Amended by Stats. 2016, Ch. 300, Sec. 2. (AB 2450) Effective January 1, 2017.