Revenue and Taxation Code section 5083

If exempt property is acquired either by negotiated purchase or eminent domain any lien on the property for ad valorem taxes is extinguished as a matter of law upon the acquisition of the property, and the lien immediately transfers and attaches to the proceeds constituting the purchase price or award.

Source: Section 5083, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=5083.­ (updated Jan. 1, 1979; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 5083's source at ca​.gov