Cal. Rev. & Tax. Code § 124
Current through the 2023 Legislative Session.
"Current taxes" means taxes which are a lien on property, but which are not included in "amount of defaulted taxes" except that, between a lien date and the time in the same calendar year when property is declared to be tax-defaulted, the taxes becoming a lien on this lien date in such calendar year are not yet "current taxes."
Ca. Rev. and Tax. Code § 124