California Statutes
§ 455. — 455. (Amended by Stats. 1985, Ch. 316, Sec. 3.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 1. DIVISION 1. PROPERTY TAXATION·Part 2. PART 2. ASSESSMENT·Ch. 3. CHAPTER 3. Assessment Generally·Art. 2. ARTICLE 2. Information From Taxpayer
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.
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California § 455. (455. (Amended by Stats. 1985, Ch. 316, Sec. 3.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 1985, Ch. 316, Sec. 3.