Cal. Rev. & Tax. Code § 1645.5

Current through the 2023 Legislative Session.

Section 1645.5 - "Unitary property" defined

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.

Ca. Rev. and Tax. Code § 1645.5

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