Cal. Rev. & Tax. Code § 4656
Current through the 2023 Legislative Session.
As used in this chapter, "taxes" includes all liens charged on the secured roll which are determined by the application of an ad valorem tax rate. In the case of property not assessed for any year, "taxes" also includes such liens that would have been charged on the secured roll for such year if the property had been assessed.
Ca. Rev. and Tax. Code § 4656