Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 124 — Construction
Cal. Rev. & Tax. Code § 124
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1984-09-11
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“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…
Citator
Cal. Rev. & Tax. Code § 124 — Construction is in force in the current edition of the Code, and nothing recorded condemns it.
“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.”