Revenue and Taxation Code section 745

The assessment of the unitary and operating nonunitary property of an assessee shall be allocated to assessments on the roll prepared by the board among the counties in which parts of the unitary and operating nonunitary property are situated. The assessment of the nonunitary property of an assessee shall be placed on the assessment roll prepared by the board.

Source: Section 745, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=745.­ (updated Jan. 1, 1986; accessed Jul. 14, 2025).

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Verified:
Jul. 14, 2025

§ 745's source at ca​.gov