Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 745 — Reassessments and Allocation Corrections
Cal. Rev. & Tax. Code § 745
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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…
Citator
Cal. Rev. & Tax. Code § 745 — Reassessments and Allocation Corrections is in force in the current edition of the Code, and nothing recorded condemns it.
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.