Section 822 Of Article 2. Evidence Of Market Value Of Property From California Evidence Code >> Division 7. >> Chapter 1. >> Article 2.
822
. (a) In an eminent domain or inverse condemnation proceeding,
notwithstanding the provisions of Sections 814 to 821, inclusive, the
following matter is inadmissible as evidence and shall not be taken
into account as a basis for an opinion as to the value of property:
(1) The price or other terms and circumstances of an acquisition
of property or a property interest if the acquisition was for a
public use for which the property could have been taken by eminent
domain.
The price or other terms and circumstances shall not be excluded
pursuant to this paragraph if the proceeding relates to the valuation
of all or part of a water system as defined in Section 240 of the
Public Utilities Code.
(2) The price at which an offer or option to purchase or lease the
property or property interest being valued or any other property was
made, or the price at which the property or interest was optioned,
offered, or listed for sale or lease, except that an option, offer,
or listing may be introduced by a party as an admission of another
party to the proceeding; but nothing in this subdivision permits an
admission to be used as direct evidence upon any matter that may be
shown only by opinion evidence under Section 813.
(3) The value of any property or property interest as assessed for
taxation purposes or the amount of taxes which may be due on the
property, but nothing in this subdivision prohibits the consideration
of actual or estimated taxes for the purpose of determining the
reasonable net rental value attributable to the property or property
interest being valued.
(4) An opinion as to the value of any property or property
interest other than that being valued.
(5) The influence upon the value of the property or property
interest being valued of any noncompensable items of value, damage,
or injury.
(6) The capitalized value of the income or rental from any
property or property interest other than that being valued.
(b) In an action other than an eminent domain or inverse
condemnation proceeding, the matters listed in subdivision (a) are
not admissible as evidence, and may not be taken into account as a
basis for an opinion as to the value of property, except to the
extent permitted under the rules of law otherwise applicable.