§ 745
59 words·~1 min read·
/ca/revenue-and-taxation-code/745A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The assessment of the unitary and operating nonunitary property of an assessee shall be allocated to assessments on the roll prepared by the board among the counties in which parts of the unitary and operating nonunitary property are situated. The assessment of the nonunitary property of an assessee shall be placed on the assessment roll prepared by the board.