State Codes and Statutes

Statutes > California > Ccp > 1268.410-1268.450

CODE OF CIVIL PROCEDURE
SECTION 1268.410-1268.450



1268.410.  As between the plaintiff and defendant, the plaintiff is
liable for any ad valorem taxes, penalties, and costs upon property
acquired by eminent domain prorated from and including the date of
apportionment determined pursuant to Section 5082 of the Revenue and
Taxation Code.


1268.420.  (a) Except as provided in subdivision (b):
   (1) If the acquisition of property by eminent domain will make the
property exempt property as defined in Section 5081 of the Revenue
and Taxation Code, any ad valorem taxes, penalties, or costs on the
property for which the plaintiff is liable pursuant to Section
1268.410 are not collectible.
   (2) If the acquisition of property by eminent domain will not make
the property exempt property as defined in Section 5081 of the
Revenue and Taxation Code, the plaintiff shall be deemed to be the
assessee for the purposes of collection of any ad valorem taxes,
penalties, and costs on the property for which the plaintiff is
liable pursuant to Section 1268.410.
   (b) To the extent there is a dismissal or partial dismissal of the
eminent domain proceeding, the amount of any unpaid ad valorem
taxes, penalties, and costs on the property for which the plaintiff
would be liable pursuant to Section 1268. 410 until the entry of
judgment of dismissal shall be awarded to the defendant. The amount
awarded shall be paid to the tax collector from the award or, if
unpaid for any reason, are collectible from the defendant.



1268.430.  (a) If the defendant has paid any amount for which, as
between the plaintiff and defendant, the plaintiff is liable under
this article, the plaintiff shall pay to the defendant a sum equal to
such amount.
   (b) The amount the defendant is entitled to be paid under this
section shall be claimed in the manner provided for claiming costs
and at the following times:
   (1) If the plaintiff took possession of the property prior to
judgment, at the time provided for claiming costs.
   (2) If the plaintiff did not take possession of the property prior
to judgment, not later than 30 days after the plaintiff took title
to the property.



1268.440.  (a) If taxes have been paid on property that is exempt
property as defined in Section 5081 of the Revenue and Taxation Code,
the amount of the taxes that, if unpaid, would have been 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
shall be deemed to be erroneously collected and shall be refunded in
the manner provided in Article 1 (commencing with Section 5096) of
Chapter 5 of Part 9 of Division 1 of the Revenue and Taxation Code to
the person who paid the taxes.
   (b) The public entity shall be deemed to be the person who paid
the taxes if the public entity reimbursed the defendant for the taxes
under a cost bill filed in the eminent domain proceeding pursuant to
Section 1268.430. A claim for refund of taxes filed by a public
entity pursuant to this section shall contain a copy of the cost bill
under which taxes were reimbursed or a declaration under penalty of
perjury by the public entity that the taxes were reimbursed under a
cost bill.
   (c) Taxes paid on either the secured or unsecured roll may be
refunded pursuant to this section.



1268.450.  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.

State Codes and Statutes

Statutes > California > Ccp > 1268.410-1268.450

CODE OF CIVIL PROCEDURE
SECTION 1268.410-1268.450



1268.410.  As between the plaintiff and defendant, the plaintiff is
liable for any ad valorem taxes, penalties, and costs upon property
acquired by eminent domain prorated from and including the date of
apportionment determined pursuant to Section 5082 of the Revenue and
Taxation Code.


1268.420.  (a) Except as provided in subdivision (b):
   (1) If the acquisition of property by eminent domain will make the
property exempt property as defined in Section 5081 of the Revenue
and Taxation Code, any ad valorem taxes, penalties, or costs on the
property for which the plaintiff is liable pursuant to Section
1268.410 are not collectible.
   (2) If the acquisition of property by eminent domain will not make
the property exempt property as defined in Section 5081 of the
Revenue and Taxation Code, the plaintiff shall be deemed to be the
assessee for the purposes of collection of any ad valorem taxes,
penalties, and costs on the property for which the plaintiff is
liable pursuant to Section 1268.410.
   (b) To the extent there is a dismissal or partial dismissal of the
eminent domain proceeding, the amount of any unpaid ad valorem
taxes, penalties, and costs on the property for which the plaintiff
would be liable pursuant to Section 1268. 410 until the entry of
judgment of dismissal shall be awarded to the defendant. The amount
awarded shall be paid to the tax collector from the award or, if
unpaid for any reason, are collectible from the defendant.



1268.430.  (a) If the defendant has paid any amount for which, as
between the plaintiff and defendant, the plaintiff is liable under
this article, the plaintiff shall pay to the defendant a sum equal to
such amount.
   (b) The amount the defendant is entitled to be paid under this
section shall be claimed in the manner provided for claiming costs
and at the following times:
   (1) If the plaintiff took possession of the property prior to
judgment, at the time provided for claiming costs.
   (2) If the plaintiff did not take possession of the property prior
to judgment, not later than 30 days after the plaintiff took title
to the property.



1268.440.  (a) If taxes have been paid on property that is exempt
property as defined in Section 5081 of the Revenue and Taxation Code,
the amount of the taxes that, if unpaid, would have been 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
shall be deemed to be erroneously collected and shall be refunded in
the manner provided in Article 1 (commencing with Section 5096) of
Chapter 5 of Part 9 of Division 1 of the Revenue and Taxation Code to
the person who paid the taxes.
   (b) The public entity shall be deemed to be the person who paid
the taxes if the public entity reimbursed the defendant for the taxes
under a cost bill filed in the eminent domain proceeding pursuant to
Section 1268.430. A claim for refund of taxes filed by a public
entity pursuant to this section shall contain a copy of the cost bill
under which taxes were reimbursed or a declaration under penalty of
perjury by the public entity that the taxes were reimbursed under a
cost bill.
   (c) Taxes paid on either the secured or unsecured roll may be
refunded pursuant to this section.



1268.450.  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.


State Codes and Statutes

State Codes and Statutes

Statutes > California > Ccp > 1268.410-1268.450

CODE OF CIVIL PROCEDURE
SECTION 1268.410-1268.450



1268.410.  As between the plaintiff and defendant, the plaintiff is
liable for any ad valorem taxes, penalties, and costs upon property
acquired by eminent domain prorated from and including the date of
apportionment determined pursuant to Section 5082 of the Revenue and
Taxation Code.


1268.420.  (a) Except as provided in subdivision (b):
   (1) If the acquisition of property by eminent domain will make the
property exempt property as defined in Section 5081 of the Revenue
and Taxation Code, any ad valorem taxes, penalties, or costs on the
property for which the plaintiff is liable pursuant to Section
1268.410 are not collectible.
   (2) If the acquisition of property by eminent domain will not make
the property exempt property as defined in Section 5081 of the
Revenue and Taxation Code, the plaintiff shall be deemed to be the
assessee for the purposes of collection of any ad valorem taxes,
penalties, and costs on the property for which the plaintiff is
liable pursuant to Section 1268.410.
   (b) To the extent there is a dismissal or partial dismissal of the
eminent domain proceeding, the amount of any unpaid ad valorem
taxes, penalties, and costs on the property for which the plaintiff
would be liable pursuant to Section 1268. 410 until the entry of
judgment of dismissal shall be awarded to the defendant. The amount
awarded shall be paid to the tax collector from the award or, if
unpaid for any reason, are collectible from the defendant.



1268.430.  (a) If the defendant has paid any amount for which, as
between the plaintiff and defendant, the plaintiff is liable under
this article, the plaintiff shall pay to the defendant a sum equal to
such amount.
   (b) The amount the defendant is entitled to be paid under this
section shall be claimed in the manner provided for claiming costs
and at the following times:
   (1) If the plaintiff took possession of the property prior to
judgment, at the time provided for claiming costs.
   (2) If the plaintiff did not take possession of the property prior
to judgment, not later than 30 days after the plaintiff took title
to the property.



1268.440.  (a) If taxes have been paid on property that is exempt
property as defined in Section 5081 of the Revenue and Taxation Code,
the amount of the taxes that, if unpaid, would have been 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
shall be deemed to be erroneously collected and shall be refunded in
the manner provided in Article 1 (commencing with Section 5096) of
Chapter 5 of Part 9 of Division 1 of the Revenue and Taxation Code to
the person who paid the taxes.
   (b) The public entity shall be deemed to be the person who paid
the taxes if the public entity reimbursed the defendant for the taxes
under a cost bill filed in the eminent domain proceeding pursuant to
Section 1268.430. A claim for refund of taxes filed by a public
entity pursuant to this section shall contain a copy of the cost bill
under which taxes were reimbursed or a declaration under penalty of
perjury by the public entity that the taxes were reimbursed under a
cost bill.
   (c) Taxes paid on either the secured or unsecured roll may be
refunded pursuant to this section.



1268.450.  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.