2010 California Code
Code of Civil Procedure
Article 3. Procedures Relating To Determination Of Compensation

1260.210.  (a) The defendant shall present his evidence on the issue
of compensation first and shall commence and conclude the argument.
   (b) Except as otherwise provided by statute, neither the plaintiff
nor the defendant has the burden of proof on the issue of
compensation.



1260.220.  (a) Except as provided in subdivision (b), where there
are divided interests in property acquired by eminent domain, the
value of each interest and the injury, if any, to the remainder of
such interest shall be separately assessed and compensation awarded
therefor.
   (b) The plaintiff may require that the amount of compensation be
first determined as between plaintiff and all defendants claiming an
interest in the property. Thereafter, in the same proceeding, the
trier of fact shall determine the respective rights of the defendants
in and to the amount of compensation awarded and shall apportion the
award accordingly. Nothing in this subdivision limits the right of a
defendant to present during the first stage of the proceeding
evidence of the value of, or injury to, the property or the defendant'
s interest in the property; and the right of a defendant to present
evidence during the second stage of the proceeding is not affected by
the failure to exercise the right to present evidence during the
first stage of the proceeding.



1260.230.  As far as practicable, the trier of fact shall assess
separately each of the following:
   (a) Compensation for the property taken as required by Article 4
(commencing with Section 1263.310) of Chapter 9.
   (b) Where the property acquired is part of a larger parcel:
   (1) The amount of the damage, if any, to the remainder as required
by Article 5 (commencing with Section 1263.410) of Chapter 9.
   (2) The amount of the benefit, if any, to the remainder as
required by Article 5 (commencing with Section 1263.410) of Chapter
9.
   (c) Compensation for loss of goodwill, if any, as required by
Article 6 (commencing with Section 1263.510) of Chapter 9.



1260.240.  Where any persons unknown or any deceased persons or the
heirs and devisees of any deceased persons have been properly joined
as defendants but have not appeared either personally or by a
personal representative, the court shall determine the extent of the
interests of such defendants in the property taken or in the
remainder if the property taken is part of a larger parcel and the
compensation to be awarded for such interests. The court may
determine the extent and value of the interests of all such
defendants in the aggregate without apportionment between the
respective defendants. In any event, in the case of deceased persons,
the court shall determine only the extent and value of the interest
of the decedent and shall not determine the extent and value of the
separate interests of the heirs and devisees in such decedent's
interest.


1260.250.  (a) In a county where both the auditor and the tax
collector are elected officials, the court shall by order give the
auditor or tax collector the legal description of the property sought
to be taken and direct the auditor or tax collector to certify to
the court the information required by subdivision (c), and the
auditor or tax collector shall promptly certify the required
information to the court. In all other counties, the court shall by
order give the tax collector the legal description of the property
sought to be taken and direct the tax collector to certify to the
court the information required by subdivision (c), and the tax
collector shall promptly certify the required information to the
court.
   (b) The court order shall be made on or before the earliest of the
following dates:
   (1) The date the court makes an order for possession.
   (2) The date set for trial.
   (3) The date of entry of judgment.
   (c) The court order shall require certification of the following
information:
   (1) The current assessed value of the property together with its
assessed identification number.
   (2) All unpaid taxes on the property, and any penalties and costs
that have accrued thereon while on the secured roll, levied for prior
tax years that constitute a lien on the property.
   (3) All unpaid taxes on the property, and any penalties and costs
that have accrued thereon while on the secured roll, levied for the
current tax year that constitute a lien on the property prorated to,
but not including, the date of apportionment determined pursuant to
Section 5082 of the Revenue and Taxation Code or the date of trial,
whichever is earlier. If the amount of the current taxes is not
ascertainable at the time of proration, the amount shall be estimated
and computed based on the assessed value for the current assessment
year and the tax rate levied on the property for the immediately
prior tax year.
   (4) The actual or estimated amount of taxes on the property that
are or will become a lien on the property in the next succeeding tax
year prorated to, but not including, the date of apportionment
determined pursuant to Section 5082 of the Revenue and Taxation Code
or the date of trial, whichever is earlier. Any estimated amount of
taxes shall be computed based on the assessed value of the property
for the current assessment year and the tax rate levied on the
property for the current tax year.
   (5) The amount of the taxes, penalties, and costs allocable to one
day of the current tax year, and where applicable, the amount
allocable to one day of the next succeeding tax year, hereinafter
referred to as the "daily prorate."
   (6) The total of paragraphs (2), (3), and (4).
   (d) If the property sought to be taken does not have a separate
valuation on the assessment roll, the information required by this
section shall be for the larger parcel of which the property is a
part.
   (e) The court, as part of the judgment, shall separately state the
amount certified pursuant to this section and order that the amount
be paid to the tax collector from the award. If the amount so
certified is prorated to the date of trial, the order shall include,
in addition to the amount so certified, an amount equal to the
applicable daily prorate multiplied by the number of days commencing
on the date of trial and ending on and including the day before the
date of apportionment determined pursuant to Section 5082 of the
Revenue and Taxation Code.
   (f) Notwithstanding any other provision of this section, if the
board of supervisors provides the procedure set forth in Section 5087
of the Revenue and Taxation Code, the court shall make no award of
taxes in the judgment.