Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 5082.1 — Cancellation of Taxes on Exempt Property

Cal. Rev. & Tax. Code § 5082.1

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Current through: Nov 2, 2026 (California Legislative Counsel)

Every public entity shall do all of the following:

Citator

Cal. Rev. & Tax. Code § 5082.1 — Cancellation of Taxes on Exempt Property is in force in the current edition of the Code, and nothing recorded condemns it.

Every public entity shall do all of the following:

(a) Provide the local assessor and auditor a copy of the instrument evidencing the acquisition of property by the entity.

(b) Indicate on the instrument referred to in subdivision (a) the date of apportionment.

(c) Request the auditor to cancel taxes for the remaining portion of the fiscal year after the date of apportionment.

(d) Provide a map of the acquired property.