Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Revenue and Taxation Code

Property Taxation

Part 3. Equalization

Chapter 1. Equalization by County Board of Equalization

Article 1.9. Hearings Before Assessment Hearing Officers for Unitary Property Located in More Than One County* †

Section 1645.5

1645.5. Definition. For purposes of this article, the term "unitary property" shall mean one or more parcels of real property that are contiguous and are operated as an economic unit.

* Article 1.9 was added by Stats. 1988, Ch. 1480, in effect January 1, 1989.

† Section 2 of Stats. 1988, Ch. 1480, provided that notwithstanding Section 17610 of the Government Code, if the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code. Sec. 3 thereof provided that this act shall be applicable to property taxes levied for the 1989–90 fiscal year and fiscal years thereafter.