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