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. (accessed May 10, 2025).

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Last Updated

May 10, 2025

§ 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 10, 2025).