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California · Through 2026-09-13

RTC § 1645.5

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 1. PROPERTY TAXATION [50. - 5911.]
  3. PART 3. EQUALIZATION [1601. - 2125.]
  4. CHAPTER 1. Equalization by County Board of Equalization [1601. - 1721.]
  5. ARTICLE 1.9. Hearings Before Assessment Hearing Officers for Unitary Property Located in More Than One County [1642. - 1645.5.]

For purposes of this article, the term “unitary property” shall mean one or more parcels of real property that are contiguous and are operated as an economic unit.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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