California Revenue and Taxation Code

§ 124

RTC § 124 Effective Sep 11, 1984Div. 1 · Part 1 · Ch. 1

Statute text

“Current taxes” means taxes which are a lien on property, but which are not included in “amount of defaulted taxes” except that, between a lien date and the time in the same calendar year when property is declared to be tax-defaulted, the taxes becoming a lien on this lien date in such calendar year are not yet “current taxes.”

Legislative history

Amended by Stats. 1984, Ch. 988, Sec. 1.1. Effective September 11, 1984.