{"code":"RTC","codeName":"Revenue and Taxation Code","section":"1645.5","citation":"Rev. & Tax. Code, § 1645.5","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 3. EQUALIZATION [1601. - 2125.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-3"},{"name":"CHAPTER 1. Equalization by County Board of Equalization [1601. - 1721.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-3/chapter-1"},{"name":"ARTICLE 1.9. Hearings Before Assessment Hearing Officers for Unitary Property Located in More Than One County [1642. - 1645.5.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-3/chapter-1/article-1.9"}],"history":"Added by Stats. 1988, Ch. 1480, Sec. 1.   Applicable July 1, 1989, by Sec. 3 of Ch. 1480.","effective":null,"html":"<p>For purposes of this article, the term “unitary property” shall mean one or more parcels of real property that are contiguous and are operated as an economic unit.</p>","text":"For purposes of this article, the term “unitary property” shall mean one or more parcels of real property that are contiguous and are operated as an economic unit.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/hearings-before-assessment-hearing-officers-for-unitary-1645-5","source":"California Legislative Information bulk export (pubinfo)"}