Cancellation of Taxes on Exempt Property
Applied in 2 court decisions — leading case 101 Cal. App. 4th 1083 - Emeryville Redevelopment Agency v. Elementis Pigments, Inc. (2002)
Most recently applied in 101 Cal. App. 4th 1083 - Emeryville Redevelopment Agency v. Elementis Pigments, Inc. (August 2002)
Added by Stats. 1979, Ch. 31.
For purposes of this article, the “date of apportionment” is the earliest of the following times:
(a) The date the conveyance to the acquiring entity or the final order of condemnation is recorded.
(b) The date of actual possession by the acquiring entity.
(c) The date upon or after which the acquiring entity may take possession as authorized by an order for possession or by a declaration of taking.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.