California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 1. PROPERTY TAXATION |
Part 6. TAX SALES |
Section 3972.
Latest version.
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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.
(Added by Stats. 1943, Ch. 897.)