Statute · California Code of Civil Procedure

Cal. Civ. Proc. Code § 1268.450 — Proration of Property Taxes

Cal. Civ. Proc. Code § 1268.450

Type
Statute
Source
California Code of Civil Procedure
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

If property acquired by eminent domain does not have a separate valuation on the assessment roll, any party to the eminent domain proceeding may, at any time after the taxes on the property are subject to cancellation under Article 5 (commencing with Section 5081) of Chapter 4 of Part 9 of…

Citator

Cal. Civ. Proc. Code § 1268.450 — Proration of Property Taxes is in force in the current edition of the Code, and nothing recorded condemns it.

If property acquired by eminent domain does not have a separate valuation on the assessment roll, any party to the eminent domain proceeding may, at any time after the taxes on the property are subject to cancellation under Article 5 (commencing with Section 5081) of Chapter 4 of Part 9 of Division 1 of the Revenue and Taxation Code, apply to the tax collector for a separate valuation of the property in accordance with Article 3 (commencing with Section 2821) of Chapter 3 of Part 5 of Division 1 of the Revenue and Taxation Code notwithstanding any provision in that article to the contrary.