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California Revenue and Taxation Code

§ 745

RTC § 745Div. 1 · Part 2 · Ch. 4 · Art. 3

Statute text

View on leginfo.ca.gov
The assessment of the unitary and operating nonunitary property of an assessee shall be allocated to assessments on the roll prepared by the board among the counties in which parts of the unitary and operating nonunitary property are situated. The assessment of the nonunitary property of an assessee shall be placed on the assessment roll prepared by the board.

Legislative history

Amended by Stats. 1986, Ch. 1457, Sec. 14.

Source: California Revenue and Taxation Code § 745 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.