California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 5082
Official textleginfo.legislature.ca.gov
For purposes of this article, the “date of apportionment” is the earliest of the following times:
# (a)
The date the conveyance to the acquiring entity or the final order of condemnation is recorded.
# (b)
The date of actual possession by the acquiring entity.
# (c)
The date upon or after which the acquiring entity may take possession as authorized by an order for possession or by a declaration of taking.
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