California Revenue and Taxation Code

§ 4656.1

RTC § 4656.1Div. 1 · Part 8 · Ch. 1c

Statute text

As used in this chapter “assessments” includes all liens charged on the secured roll which are not determined by the application of an ad valorem tax rate. In the case of property not assessed for any year, “assessments” also includes such liens that would have been charged on the secured roll for such year if the property had been assessed.

Legislative history

Added by Stats. 1974, Ch. 708.