ARTICLE 5. Proration of Property Taxes

Article 5 added by Stats. 1975, Ch. 1275.

§§ 1268.410–1268.450 · 5 sections

• § 1268.410 As between the plaintiff and defendant, the plaintiff is liable for any ad valorem taxes, penalties, and costs upon property acquired by eminent domain…
• § 1268.420 (a) Except as provided in subdivision (b): (1) If the acquisition of property by eminent domain will make the property exempt property as defined in Section…
• § 1268.430 (a) If the defendant has paid any amount for which, as between the plaintiff and defendant, the plaintiff is liable under this article, the plaintiff shall pay…
• § 1268.440 (a) If taxes have been paid on property that is exempt property as defined in Section 5081 of the Revenue and Taxation Code, the amount of the taxes that, if…
• § 1268.450 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…