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Cal. Revenue and Taxation Code § 455

Cal. Revenue and Taxation Code § 455

California · California Revenue and Taxation Code · Status: effective

Taxation
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Cal. Revenue and Taxation Code § 455, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/917023
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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.