§ 3972
41 words·~1 min read·
/ca/revenue-and-taxation-code/3972A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
“Special assessment,” as used in this chapter, means any assessment levied pursuant to any of the improvement acts of the State of California, whether or not represented by a bond, and which are liens upon a specific parcel of real property.