{"data":{"id":"us-ca/rtc-4132","jurisdiction":"us-ca","citation":"RTC § 4132","heading":"","body":"For the purposes of this chapter:\n(a) Improvements are not a parcel separate from the land on which they are situated.\n(b) An undivided interest is a parcel separate from the whole assessment.\n(c) A lien is the amount created by the assessment of personal property, or leasehold improvements, or possessory interests; or the amount levied against property by a taxing agency or revenue district when such amount is not determined by the application of a tax rate on a valuation of property. A lien includes any special assessment bond, or installment thereof, together with interest and charges authorized and accruing thereto. A lien also includes any charge of any nature whatsoever authorized by law to be levied against property by any taxing agency or revenue district.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 7. REDEMPTION [4101. - 4379.]","CHAPTER 2. Redemption of Part of Assessment [4131. - 4159.]","ARTICLE 1. General Provisions and Definitions [4131. - 4132.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"71e271b89b5dbba8fd926296eaffb5e27b25b3634606cac8b62507699444f1ba","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-4131","next":"us-ca/rtc-4141"},"notice":"GroundRules: Original legal text. Not legal advice."}