DIVISION 1. PROPERTY TAXATION 50-5911›PART 2. ASSESSMENT 201-1367›CHAPTER 5. Special Types of Property 982-1162›ARTICLE 1. Generally 982-998

§ 983

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

Property in litigation in possession of a county treasurer, court, county clerk, or receiver shall be assessed to the officer in possession, and the taxes shall be paid under the direction of the court.

(Enacted by Stats. 1939, Ch. 154.)

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California Revenue and Taxation Code

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