Code of Civil Procedure section 1268.450

If property acquired by eminent domain does not have a separate valuation on the assessment roll, any party to the eminent domain proceeding may, at any time after the taxes on the property are subject to cancellation under Article 5 (commencing with Section 5081) of Chapter 4 of Part 9 of Division 1 of the Revenue and Taxation Code, apply to the tax collector for a separate valuation of the property in accordance with Article 3 (commencing with Section 2821) of Chapter 3 of Part 5 of Division 1 of the Revenue and Taxation Code notwithstanding any provision in that article to the contrary.

Source: Section 1268.450, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=CCP§ionNum=1268.­450.­ (updated Jan. 1, 1979; accessed Oct. 5, 2026).

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Verified:
Oct. 5, 2026

§ 1268.450's source at ca​.gov