Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 20807 — General Provisions and Definitions

Cal. Rev. & Tax. Code § 20807

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
2012-01-01
Current through
Nov 2, 2026 (California Legislative Counsel)

“Property taxes” means ad valorem property taxes or special assessments imposed upon a residential dwelling within the year in which deferment is sought.

Citator

Cal. Rev. & Tax. Code § 20807 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.

“Property taxes” means ad valorem property taxes or special assessments imposed upon a residential dwelling within the year in which deferment is sought.