Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2017
Revenue and Taxation Code
Part 2. Assessment
Chapter 3. Assessment Generally
Article 2. Information From Taxpayer
455. Parcels; sold to the state. The assessor shall not combine parcels into a single assessment when any of those parcels have been declared to be tax defaulted for delinquent taxes. This section does not apply to subdivided land reverted to acreage in accordance with provisions of the Subdivision Map Act and local ordinances.
History.—Added by Stats. 1980, Ch. 411, in effect July 11, 1980, operative January 1, 1981. Stats. 1985, Ch. 316, effective January 1, 1986, substituted "of those" for "such" after "any", and substituted "declared to be tax defaulted" for "sold to the state" in the first sentence.