{"data":{"id":"us-ca/rtc-5083","jurisdiction":"us-ca","citation":"RTC § 5083","heading":"","body":"If exempt property is acquired either by negotiated purchase or eminent domain any lien on the property for ad valorem taxes is extinguished as a matter of law upon the acquisition of the property, and the lien immediately transfers and attaches to the proceeds constituting the purchase price or award.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 9. CORRECTIONS, CANCELLATIONS, AND REFUNDS [4801. - 5170.]","CHAPTER 4. Cancellations [4985. - 5091.]","ARTICLE 5. Cancellation of Taxes on Exempt Property [5081. - 5091.]"],"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":"52d9436d3086ca316a261eb4958b4c0faaffca07fe92a980631c16bd43648ed3","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-5082.1","next":"us-ca/rtc-5084"},"notice":"GroundRules: Original legal text. Not legal advice."}