Rev. & Tax. Code, § 5082 · Article 5. Cancellation of Taxes on Exempt Property

Rev. & Tax. Code, § 5082

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

For purposes of this article, the “date of apportionment” is the earliest of the following times:

(a) The date the conveyance to the acquiring entity or the final order of condemnation is recorded.

(b) The date of actual possession by the acquiring entity.

(c) The date upon or after which the acquiring entity may take possession as authorized by an order for possession or by a declaration of taking.

Notes and commentary — not statutory text

History

Added by Stats. 1979, Ch. 31.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=5082.
Text hash: sha256 7ab972c0c708efc0b8df3875c94e533d50546a3d1083f57601b811d3b60f3604
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Cited by 5 provisions

Provisions in this library whose text cites Rev. & Tax. Code, § 5082. Each shows the citation as that text prints it.

Code of Civil Procedure

Government Code

Gov. Code, § 53317.5Printed as Section 5082 of the Revenue and Taxation Code

Revenue and Taxation Code

Rev. & Tax. Code, § 5096.7Printed as Section 5082

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.