{"code":"CCP","codeName":"Code of Civil Procedure","section":"1268.450","citation":"Code Civ. Proc., § 1268.450","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":"Added by Stats. 1979, Ch. 31.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/code-of-civil-procedure/proration-of-property-taxes-1268-450","source":"California Legislative Information bulk export (pubinfo)"}