Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 9. Corrections, Cancellations, and Refunds

Chapter 4. Cancellations

Article 5. Cancellation of Taxes on Exempt Property*

Section 5082.1

5082.1. Duties of public entities. 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.

History.—Added by Stats. 1985, Ch. 650, effective January 1, 1986.

Construction.—This section does not provide a procedure for claiming a tax exemption for public property, and, therefore, does not make Section 4987 applicable to public property. L&B Real Estate v. Housing Authority of the County of Los Angeles, 149 Cal.App.4th 950.

* Article 5 was added by Stats. 1979, Ch. 31, in effect January 1, 1980.