{"data":{"id":"us-ca/rtc-2188.6","jurisdiction":"us-ca","citation":"RTC § 2188.6","heading":"","body":"(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:\n(1) A subdivision final map or parcel map, as described in Sections 66434 and 66445, respectively, of the Government Code.\n(2) A condominium plan, as defined in Section 4120 or 6540 of the Civil Code.\n(3) A declaration, as defined in Section 4135 or 6546 of the Civil Code.\n(b) The tax due on each individual unit shall constitute a lien solely on that unit.\n(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.\n(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.\n(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.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 4. LEVY OF TAX [2151. - 2326.]","CHAPTER 2. Effect of Tax [2186. - 2196.]"],"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":"e8f355f5e33eae303ea2319adba670397704047e0acccf89c10f7f34c1b60729","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-2188.5","next":"us-ca/rtc-2188.7"},"notice":"GroundRules: Original legal text. Not legal advice."}