California Revenue and Taxation Code Section 1645.5

CA Rev & Tax Code § 1645.5 (2017)  

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.

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

Last modified: October 25, 2018