Revenue and Taxation Code section 2188.6
(a)
Unless a request for exemption has been recorded pursuant to subdivision (d), prior to the creation of a condominium as defined in Section 783 of the Civil Code, the county assessor may separately assess each individual unit which is shown on the condominium plan of a proposed condominium project when all of the following documents have been recorded as required by law:(1)
A subdivision final map or parcel map, as described in Section 66434 and 66445, respectively, of the Government Code.(2)
A condominium plan, as defined in Section 4120 or 6540 of the Civil Code.(3)
A declaration, as defined in Section 4135 or 6546 of the Civil Code.(b)
The tax due on each individual unit shall constitute a lien solely on that unit.(c)
The lien created pursuant to this section shall be a lien on an undivided interest in a portion of real property coupled with a separate interest in space called a unit as described in Section 4125 or 6542 of the Civil Code.(d)
The record owner of the real property may record with the condominium plan a request that the real property be exempt from separate assessment pursuant to this section. If a request for exemption is recorded, separate assessment of a condominium unit shall be made only in accordance with Section 2188.3.(e)
This section shall become operative on January 1, 1990, and shall apply to condominium projects for which a condominium plan is recorded after that date.
Source:
Section 2188.6, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=2188.6. (accessed May 4, 2025).