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.
Cal. Civ. Proc. Code § 1268.410
Proration of Property Taxes
Known as the Eminent Domain Law
The act spans §§ 1230–1273 (260 sections).
Amended by Stats. 1979, Ch. 31.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.