Cal. RTC § 5085
This is the official text of Cal. RTC § 5085, 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
If exempt property is acquired by negotiated purchase, gift, devise, or eminent domain after the lien date but prior to the commencement of the fiscal year for which taxes are a lien on the property, the amount of the taxes for that fiscal year shall be canceled and are not collectible from either the person from whom the property was acquired or the public entity that acquired the property.
Status: in_force · Read it on the official government site
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