California Revenue and Taxation Code § 5082.1

Revenue and Taxation Code
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Every public entity shall do all of the following: (a) Provide the local assessor and auditor a copy of the instrument evidencing the acquisition of property by the entity. (b) Indicate on the instrument referred to in subdivision (a) the date of apportionment. (c) Request the auditor to cancel taxes for the remaining portion of the fiscal year after the date of apportionment. (d) Provide a map of the acquired property.

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