DIVISION 1. PROPERTY TAXATION 50-5911›PART 3. EQUALIZATION 1601-2125›CHAPTER 1. Equalization by County Board of Equalization 1601-1721›ARTICLE 1.9. Hearings Before Assessment Hearing Officers for Unitary Property Located in More Than One County 1642-1645.5

§ 1645.5

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

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.

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

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California Revenue and Taxation Code

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