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California · Through 2026-09-13

RTC § 124

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 1. PROPERTY TAXATION [50. - 5911.]
  3. PART 1. GENERAL PROVISIONS [101. - 198.1.]
  4. CHAPTER 1. Construction [101. - 136.]

“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.”

Collected 2026-09-14T05:56:33Z. Source file · JSON

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