California Statutes
§ 745. — 745. (Amended by Stats. 1986, Ch. 1457, Sec. 14.)
California·Code RTC Revenue 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
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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California § 745. (745. (Amended by Stats. 1986, Ch. 1457, Sec. 14.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 1986, Ch. 1457, Sec. 14.