Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 1. General Provisions

Chapter 1. Construction

Section 134

134. "Unsecured property." "Unsecured property" is property:

(a) The taxes on which are not a lien on real property sufficient, in the opinion of the assessor, to secure payment of the taxes.

(b) The taxes on which were secured by real property on the lien date and which real property was later acquired by the United States of America, the State, or by any county, city, school district or other public entity and the taxes required to be transferred to the unsecured roll pursuant to Article 5 (commencing with Section 5081) of Chapter 4 of Part 9.

History.—Added by Stats. 1943, p. 2440, in effect August 4, 1943. Stats. 1947, p. 2021, in effect September 19, 1947, rearranged provisions of section as subsection (a) and added subsection (b). Stats. 1959, p. 3044, in effect September 18, 1959, deleted "political subdivision and the taxes canceled thereon within three years from the lien date thereof" following "other" and added the balance of subsection (b). Stats. 1979, Ch. 31, in effect January 1, 1980, substituted in subsection (b) "property" for "estate" and "entity" for agency. Also substituted "Article 5 . . ." for Section 4986 of this code.