Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 455 — Information From Taxpayer
Cal. Rev. & Tax. Code § 455
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 455 — Information From Taxpayer is in force in the current edition of the Code, and nothing recorded condemns it.
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.