§ 455
48 words·~1 min read·
/ca/revenue-and-taxation-code/455A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The assessor shall not combine parcels into a single assessment when any of those parcels have been declared to be tax defaulted for delinquent taxes. This section does not apply to subdivided land reverted to acreage in accordance with provisions of the Subdivision Map Act and local ordinances.