Revenue and Taxation Code section 455

The assessor shall not combine parcels into a single assessment when any of those parcels have been declared to be tax defaulted for delinquent taxes. This section does not apply to subdivided land reverted to acreage in accordance with provisions of the Subdivision Map Act and local ordinances.

Source: Section 455, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=455. (updated Jan. 1, 1985; accessed Jun. 9, 2025).

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Last Updated

Jan. 1, 1985

§ 455’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_455

Original Source: Section 455, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=455. (last accessed May 12, 2025).