California Legal Codes and Statutes

§ 1645.5

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

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.

Cite this section

Cal. Rev. & Tax. Code § 1645.5 (2026)
https://ca.codecond.com/codes/rtc/division-1-property-taxation/part-3-equalization/chapter-1-equalization-by-county-board-of-equalization/article-1-9-hearings-before-assessment-hearing-officers-for-unitary-property-located-in-more-than-one-county/section-1645.5

Other sections in Article 1.9 - Hearings Before Assessment Hearing Officers for Unitary Property Located in More Than One County

§ 1642§ 1643§ 1644§ 1645§ 1645.5

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.