§ 4656
59 words·~1 min read·
/ca/revenue-and-taxation-code/4656A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
As used in this chapter, “taxes” includes all liens charged on the secured roll which are determined by the application of an ad valorem tax rate. In the case of property not assessed for any year, “taxes” also includes such liens that would have been charged on the secured roll for such year if the property had been assessed.