California § 745. 745. (Amended by Stats. 1986, Ch. 1457, Sec. 14.)

California Statutes

§ 745. — 745. (Amended by Stats. 1986, Ch. 1457, Sec. 14.)

California § 745.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 1.DIVISION 1. PROPERTY TAXATION

Part 2.PART 2. ASSESSMENT

Ch. 4.CHAPTER 4. Assessment by State Board of Equalization Generally

Art. 3.ARTICLE 3. Reassessments and Allocation Corrections

This text of California § 745. (745. (Amended by Stats. 1986, Ch. 1457, Sec. 14.)) 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 § 745. (2026).

Text

The assessment of the unitary and operating nonunitary property of an assessee shall be allocated to assessments on the roll prepared by the board among the counties in which parts of the unitary and operating nonunitary property are situated. The assessment of the nonunitary property of an assessee shall be placed on the assessment roll prepared by the board.

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