Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Property Taxation
Part 8. Distribution
CHAPTER 1.3. Distribution of Proceeds From Sale of Tax-Deeded Property
Section 4671.3
4671.3. "Assessments." As used in this chapter, "assessments" includes all liens other than taxes which were, at the time of declaration of default, included in the amount necessary to redeem the property under Chapter 1 (commencing with Section 4101) of Part 7, and included in the amount necessary to redeem the property from sale to any taxing agency entitled to share in the proceeds.
History.—Added by Stats. 1974, Ch. 1102, effective January 1, 1975. Stats. 1985, Ch. 316, effective January 1, 1986, substituted "declaration of default" for "sale by the state" after "time of", deleted "from the sale to the state" after "redeem the property", and deleted "of this division" after "Part 7".