§ 455

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

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.

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

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California Revenue and Taxation Code

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