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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 any time after the taxes on the property are subject to cancellation under Article 5 (commencing with Section 5081) of Chapter 4 of Part 9 of Division 1 of the Revenue and Taxation Code, apply to the tax collector for a separate valuation of the property in accordance with Article 3 (commencing with Section 2821) of Chapter 3 of Part 5 of Division 1 of the Revenue and Taxation Code notwithstanding any provision in that article to the contrary.
Cite this article: FindLaw.com - California Code, Code of Civil Procedure - CCP § 1268.450 - last updated January 01, 2019 | https://codes.findlaw.com/ca/code-of-civil-procedure/ccp-sect-1268-450/
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