California § 455. 455. (Amended by Stats. 1985, Ch. 316, Sec. 3.)

California Statutes

§ 455. — 455. (Amended by Stats. 1985, Ch. 316, Sec. 3.)

California § 455.

JurisdictionCalifornia

Code RTCRevenue 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

This text of California § 455. (455. (Amended by Stats. 1985, Ch. 316, Sec. 3.)) 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.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 455. (2026).

Text

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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