BlackletterCalifornia law

Code of Civil Procedure § 1268.410

ARTICLE 5. Proration of Property Taxes

Current as of September 28, 2026Code Civ. Proc., § 1268.410Official source ↗

Amended by Stats. 1979, Ch. 31.

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.