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Property Taxes Law Guide – Revision 2013

PTLG Table of Contents > Revenue and Taxation Code > Division 1. Property Taxation > Part 8. Distribution > Chapter 1.3 > Section 4671

Revenue and Taxation Code

Property Taxation

Part 8. Distribution

CHAPTER 1.3. Distribution of Proceeds From Sale of Tax-Deeded Property

Section 4671

4671. "Taxes." As used in this chapter, "taxes" includes all liens determined by the application of an ad valorem tax rate 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.

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 "at the time of", deleted "from the sale to the state" after "property", and deleted "of this division" after "Part 7".