Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 1.: DIVISION 1. PROPERTY TAXATION/Part 3.: PART 3. EQUALIZATION/Ch. 1.: CHAPTER 1. Equalization by County Board of Equalization/Art. 1.9.: ARTICLE 1.9. Hearings Before Assessment Hearing Officers for Unitary Property Located in More Than One County/§ 1645.5.
California Statutes

§ 1645.5. — 1645.5. (Added by Stats. 1988, Ch. 1480, Sec. 1.)

California § 1645.5.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 1.DIVISION 1. PROPERTY TAXATION
Part 3.PART 3. EQUALIZATION
Ch. 1.CHAPTER 1. Equalization by County Board of Equalization
Art. 1.9.ARTICLE 1.9. Hearings Before Assessment Hearing Officers for Unitary Property Located in More Than One County

This text of California § 1645.5. (1645.5. (Added by Stats. 1988, Ch. 1480, Sec. 1.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Cal. Revenue and Taxation Code - RTC Code § 1645.5. (2026).

Text

For purposes of this article, the term “unitary property” shall mean one or more parcels of real property that are contiguous and are operated as an economic unit.

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Legislative History

Added by Stats. 1988, Ch. 1480, Sec. 1. Applicable July 1, 1989, by Sec. 3 of Ch. 1480.

Nearby Sections

2
§ 1645.
1645. (Added by Stats. 1988, Ch. 1480, Sec. 1.)
§ 1645.5.
1645.5. (Added by Stats. 1988, Ch. 1480, Sec. 1.)
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California § 1645.5., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/1645.5..