Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 5082 — Cancellation of Taxes on Exempt Property
Cal. Rev. & Tax. Code § 5082
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
For purposes of this article, the “date of apportionment” is the earliest of the following times:
Citator
Cal. Rev. & Tax. Code § 5082 — Cancellation of Taxes on Exempt Property is in force in the current edition of the Code, and nothing recorded condemns it.
For purposes of this article, the “date of apportionment” is the earliest of the following times:
(a) The date the conveyance to the acquiring entity or the final order of condemnation is recorded.
(b) The date of actual possession by the acquiring entity.
(c) The date upon or after which the acquiring entity may take possession as authorized by an order for possession or by a declaration of taking.