{"data":{"id":"us-ca/ccp-1268.450","jurisdiction":"us-ca","citation":"CCP § 1268.450","heading":"","body":"If property acquired by eminent domain does not have a separate valuation on the assessment roll, any party to the eminent domain proceeding may, at any time after the taxes on the property are subject to cancellation under Article 5 (commencing with Section 5081) of Chapter 4 of Part 9 of Division 1 of the Revenue and Taxation Code, apply to the tax collector for a separate valuation of the property in accordance with Article 3 (commencing with Section 2821) of Chapter 3 of Part 5 of Division 1 of the Revenue and Taxation Code notwithstanding any provision in that article to the contrary.","path":["Code of Civil Procedure - CCP","PART 3. OF SPECIAL PROCEEDINGS OF A CIVIL NATURE [1063. - 1822.60.]","TITLE 7. EMINENT DOMAIN LAW [1230.010. - 1273.050.]","CHAPTER 11. Postjudgment Procedure [1268.010. - 1268.720.]","ARTICLE 5. Proration of Property Taxes [1268.410. - 1268.450.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"207978fa7008e81a3de0df8910c599d9078c212ef43c54e8a01c2ddd9cbd05ab","source_id":"us-ca","stale":false,"prev":"us-ca/ccp-1268.440","next":"us-ca/ccp-1268.510"},"notice":"GroundRules: Original legal text. Not legal advice."}