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Cal. Revenue and Taxation Code § 124

Cal. Revenue and Taxation Code § 124

California · California Revenue and Taxation Code · Status: effective · Effective 1984-09-11

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Cal. Revenue and Taxation Code § 124, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/916574
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“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.”