Cal. RTC § 455
This is the official text of Cal. RTC § 455, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
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.
Status: in_force · Read it on the official government site
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