Revenue and Taxation Code section 5085

If exempt property is acquired by negotiated purchase, gift, devise, or eminent domain after the lien date but prior to the commencement of the fiscal year for which taxes are a lien on the property, the amount of the taxes for that fiscal year shall be canceled and are not collectible from either the person from whom the property was acquired or the public entity that acquired the property.

Source: Section 5085, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=5085.­ (updated Jan. 1, 1979; accessed Jul. 7, 2025).

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Verified:
Jul. 7, 2025

§ 5085's source at ca​.gov