California Revenue And Taxation Code Section 2188.6

(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 subdivision (e) of Section 1351 of the Civil Code. (3) A declaration, as defined in subdivision (h) of Section 1351 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 subdivision (f) of Section 1351 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.