California Code of Civil Procedure ARTICLE 5 - Proration of Property Taxes

• Section 1268.410.
  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...
• Section 1268.420.
  (a) Except as provided in subdivision (b):(1) If the acquisition of property by eminent domain will make the property exempt property as defined in Section 5081 of...
• Section 1268.430.
  (a) If the defendant has paid any amount for which, as between the plaintiff and defendant, the plaintiff is liable under this article, the plaintiff shall...
• Section 1268.440.
  (a) If taxes have been paid on property that is exempt property as defined in Section 5081 of the Revenue and Taxation Code, the amount of...
• Section 1268.450.
  If property acquired by eminent domain does not have a separate valuation on the assessment roll, any party to the eminent domain proceeding may, at...

Last modified: October 22, 2018