Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 2802 — General Provisions and Definitions
Cal. Rev. & Tax. Code § 2802
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
For the purposes of this chapter:
Citator
Cal. Rev. & Tax. Code § 2802 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
For the purposes of this chapter:
(a) Improvements are not a parcel separate from the land on which they are situated.
(b) An undivided interest is a parcel separate from the whole assessment.
(c) A lien is the amount created by the assessment of personal property, or leasehold improvements, or possessory interests; or the amount levied against property by a taxing agency or revenue district when such amount is not determined by the application of a tax rate on a valuation of property. A lien includes any special assessment bond, or installment thereof, together with interest and charges authorized and accruing thereto. A lien also includes any charge of any nature whatsoever authorized by law to be levied against property by any taxing agency or revenue district.