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2024 California Code
Revenue and Taxation Code - RTC
DIVISION 1 - PROPERTY TAXATION
PART 2 - ASSESSMENT
CHAPTER 3 - Assessment Generally
ARTICLE 2 - Information From Taxpayer
Section 455.
Universal Citation:
CA Rev & Tax Code § 455 (2024)
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455. 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.
(Amended by Stats. 1985, Ch. 316, Sec. 3.)
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