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Cal. Revenue and Taxation Code § 3972

Cal. Revenue and Taxation Code § 3972

California · California Revenue and Taxation Code · Status: effective

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Cal. Revenue and Taxation Code § 3972, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/917857
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“Special assessment,” as used in this chapter, means any assessment levied pursuant to any of the improvement acts of the State of California, whether or not represented by a bond, and which are liens upon a specific parcel of real property.