Rev. & Tax. Code, § 5091 · Article 5. Cancellation of Taxes on Exempt Property
Rev. & Tax. Code, § 5091
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) If a public entity proposes to acquire property for a public use that will make the property exempt from taxation, the public entity shall give notice to the county assessor, the county tax collector, and to any public entities whose taxes are not collected by the county tax collector but who at the time exercise the right of assessment and taxation.
(b) The notice shall be given within a reasonable time following the initial budgeting of funds for the proposed acquisition, and shall state all of the following:
(1) The approximate extent of the proposed project.
(2) The estimated time of completion of all acquisitions necessary for the proposed project.
(c) This section creates no rights or liabilities and does not affect the validity of any property acquisitions by negotiated purchase or eminent domain.
Notes and commentary — not statutory text
History
Amended by Stats. 2016, Ch. 300, Sec. 2. (AB 2450) Effective January 1, 2017.
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=5091.
- Text hash
- sha256 a58a0669e137b4575ef4c21175599c88072e50b9a9e8a9a96468bc1dded3d925
- 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
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.