Revenue and Taxation Code § 1645.5

ARTICLE 1.9. Hearings Before Assessment Hearing Officers for Unitary Property Located in More Than One County

Current as of September 28, 2026Rev. & Tax. Code, § 1645.5Official source ↗

Added by Stats. 1988, Ch. 1480, Sec. 1. Applicable July 1, 1989, by Sec. 3 of Ch. 1480.

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.