Revenue and Taxation Code section 1645.5

For purposes of this article, the term “unitary property” shall mean one or more parcels of real property that are contiguous and are operated as an economic unit.

Source: Section 1645.5, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=1645.5. (updated Jan. 1, 1988; accessed Jun. 29, 2026).

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Up to date

Verified:
Jun. 29, 2026

§ 1645.5's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_1645.5

Original Source: Section 1645.5, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=1645.5. (last accessed May 12, 2025).