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.
Cal. Rev. & Tax. Code § 1645.5
Hearings Before Assessment Hearing Officers for Unitary Property Located in More Than One County
Added by Stats. 1988, Ch. 1480, Sec. 1
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.