Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2010
 

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 4. Assessment by State Board of Equalization Generally

Article 3. Reassessments and Allocation Corrections*

Section 745

745. Assessment; placement on roll. 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.

History.—Stats. 1981, Ch. 1132, in effect January 1, 1982, deleted "When" before "the assessment" at the beginning of, and deleted "has become final, it" after "assessee" in both the first and second sentences. Stats. 1986, Ch. 1457, effective January 1, 1987, added "and operating nonunitary" after "unitary" in two places and substituted "counties" for "taxing jurisdictions" after "among the" in the first sentence.

* Article 3 was added by Stats. 1976, Ch. 877, p. 1992, in effect January 1, 1977.