§ 2188.6
248 words·~1 min read·
/ca/revenue-and-taxation-code/2188-6A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Unless a request for exemption has been recorded pursuant to subdivision (d), prior to the creation of a condominium as defined in Section 783 of the Civil Code, the county assessor may separately assess each individual unit which is shown on the condominium plan of a proposed condominium project when all of the following documents have been recorded as required by law:
(1)A subdivision final map or parcel map, as described in Sections 66434 and 66445, respectively, of the Government Code.
(2)A condominium plan, as defined in Section 4120 or 6540 of the Civil Code.
(3)A declaration, as defined in Section 4135 or 6546 of the Civil Code.
(b)The tax due on each individual unit shall constitute a lien solely on that unit.
(c)The lien created pursuant to this section shall be a lien on an undivided interest in a portion of real property coupled with a separate interest in space called a unit as described in Section 4125 or 6542 of the Civil Code.
(d)The record owner of the real property may record with the condominium plan a request that the real property be exempt from separate assessment pursuant to this section. If a request for exemption is recorded, separate assessment of a condominium unit shall be made only in accordance with Section 2188.3.
(e)This section shall become operative on January 1, 1990, and shall apply to condominium projects for which a condominium plan is recorded after that date.