California Code, Revenue and Taxation Code - RTC § 2188.6

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(a) Unless a request for exemption has been recorded pursuant to subdivision (d), prior to the creation of a condominium as defined in Section 783 of the Civil Code , the county assessor may separately assess each individual unit which is shown on the condominium plan of a proposed condominium project when all of the following documents have been recorded as required by law:

(1) A subdivision final map or parcel map, as described in Sections 66434 and 66445, respectively, of the Government Code.

(2) A condominium plan, as defined in Section 4120 or 6540 of the Civil Code .

(3) A declaration, as defined in Section 4135 or 6546 of the Civil Code .

(b) The tax due on each individual unit shall constitute a lien solely on that unit.

(c) The lien created pursuant to this section shall be a lien on an undivided interest in a portion of real property coupled with a separate interest in space called a unit as described in Section 4125 or 6542 of the Civil Code .

(d) The record owner of the real property may record with the condominium plan a request that the real property be exempt from separate assessment pursuant to this section.  If a request for exemption is recorded, separate assessment of a condominium unit shall be made only in accordance with Section 2188.3 .

(e) This section shall become operative on January 1, 1990, and shall apply to condominium projects for which a condominium plan is recorded after that date.

Cite this article: - California Code, Revenue and Taxation Code - RTC § 2188.6 - last updated January 01, 2019 |

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