Section 455 Of Article 2. Information From Taxpayer From California Revenue And Taxation Code >> Division 1. >> Part 2. >> Chapter 3. >> Article 2.

. The assessor shall not combine parcels into a single assessment when any of those parcels have been declared to be tax defaulted for delinquent taxes. This section does not apply to subdivided land reverted to acreage in accordance with provisions of the Subdivision Map Act and local ordinances.