Revenue & Tax Code Section 2188.6. Individual Condominium Tax
(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.
(Amended (as amended by Stats. 2012, Ch. 181, Sec. 79) by Stats. 2013, Ch. 605, Sec. 48. (SB 752) Effective January 1, 2014.)