{"code":"CCP","codeName":"Code of Civil Procedure","section":"1268.410","citation":"Code Civ. Proc., § 1268.410","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"PART 3. OF SPECIAL PROCEEDINGS OF A CIVIL NATURE [1063. - 1822.60.]","url":"https://blackletter.si/code-of-civil-procedure/part-3"},{"name":"TITLE 7. EMINENT DOMAIN LAW [1230.010. - 1273.050.]","url":"https://blackletter.si/code-of-civil-procedure/part-3/title-7"},{"name":"CHAPTER 11. Postjudgment Procedure [1268.010. - 1268.720.]","url":"https://blackletter.si/code-of-civil-procedure/part-3/title-7/chapter-11"},{"name":"ARTICLE 5. Proration of Property Taxes [1268.410. - 1268.450.]","url":"https://blackletter.si/code-of-civil-procedure/part-3/title-7/chapter-11/article-5"}],"history":"Amended by Stats. 1979, Ch. 31.","effective":null,"html":"<p>As between the plaintiff and defendant, the plaintiff is liable for any ad valorem taxes, penalties, and costs upon property acquired by eminent domain prorated from and including the date of apportionment determined pursuant to Section <a href=\"/rtc/5082\">5082</a> of the Revenue and Taxation Code.</p>","text":"As between the plaintiff and defendant, the plaintiff is liable for any ad valorem taxes, penalties, and costs upon property acquired by eminent domain prorated from and including the date of apportionment determined pursuant to Section 5082 of the Revenue and Taxation Code.","otherVersions":[],"url":"https://blackletter.si/code-of-civil-procedure/proration-of-property-taxes-1268-410","source":"California Legislative Information bulk export (pubinfo)"}