Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Property Taxation
Part 2. Assessment
Chapter 3. Assessment Generally
Article 2. Information From Taxpayer
Section 459
459. Expense of survey. The expense of making the survey and description by the county surveyor is a lien on the land, and, when approved by the superior court, shall be certified by it to the board of supervisors who shall, by resolution, direct the auditor to add the expense to the taxes on the land, to be collected like other taxes.
History.—Original section provided that court certify expense to tax collector and that the same be added to the taxes. Stats. 1941, p. 3111, in effect September 13, 1941, amended section to read as at present.