Rev. & Tax. Code, § 5082.1 · Article 5. Cancellation of Taxes on Exempt Property
Rev. & Tax. Code, § 5082.1
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Every public entity shall do all of the following:
(a) Provide the local assessor and auditor a copy of the instrument evidencing the acquisition of property by the entity.
(b) Indicate on the instrument referred to in subdivision (a) the date of apportionment.
(c) Request the auditor to cancel taxes for the remaining portion of the fiscal year after the date of apportionment.
(d) Provide a map of the acquired property.
Notes and commentary — not statutory text
History
Added by Stats. 1985, Ch. 650, Sec. 2.
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§ionNum=5082.1.
- Text hash
- sha256 2eada095d227fb936e7c7ac611e3a5d636e7dc7fcc145026564228997d7fced0
- 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 1 provision
Provisions in this library whose text cites Rev. & Tax. Code, § 5082.1. Each shows the citation as that text prints it.
Revenue and Taxation Code
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