Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 134 — Construction
Cal. Rev. & Tax. Code § 134
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“Unsecured property” is property:
Citator
Cal. Rev. & Tax. Code § 134 — Construction is in force in the current edition of the Code, and nothing recorded condemns it.
“Unsecured property” is property:
(a) The taxes on which are not a lien on real property sufficient, in the opinion of the assessor, to secure payment of the taxes.
(b) The taxes on which were secured by real property on the lien date and which property was later acquired by the United States, the state, or by any county, city, school district or other public entity and the taxes required to be transferred to the unsecured roll pursuant to Article 5 (commencing with Section 5081) of Chapter 4 of Part 9.