California § 123. 123. (Amended by Stats. 1984, Ch. 988, Sec. 1.)

California Statutes

§ 123. — 123. (Amended by Stats. 1984, Ch. 988, Sec. 1.)

California § 123.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 1.DIVISION 1. PROPERTY TAXATION

Part 1.PART 1. GENERAL PROVISIONS

Ch. 1.CHAPTER 1. Construction

This text of California § 123. (123. (Amended by Stats. 1984, Ch. 988, Sec. 1.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 123. (2026).

Text

“Amount of defaulted taxes” on property means the sum of the following amounts:

(a)The amount of taxes which were a lien on the real estate at the time of the declaration of default.

(b)All other unpaid taxes of every description which were a lien on the property for the year of declaration of default and for each year since the declaration of default, as shown on the delinquent rolls for which the time of the declaration of default is past, or, if the property was not assessed for any year, which would be shown on such delinquent roll if it had been assessed in that year; except that the unpaid taxes which would be shown on such delinquent roll if the property had been assessed in any such year shall not be paid if the property was not assessed for any year because of having been acquir

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“Amount of defaulted taxes” on property means the sum of the following amounts:
(a)
The amount of taxes which were a lien on the real estate at the time of the declaration of default.
(b)
All other unpaid taxes of every description which were a lien on the property for the year of declaration of default and for each year since the declaration of default, as shown on the delinquent rolls for which the time of the declaration of default is past, or, if the property was not assessed for any year, which would be shown on such delinquent roll if it had been assessed in that year; except that the unpaid taxes which would be shown on such delinquent roll if the property had been assessed in any such year shall not be paid if the property was not assessed for any year because of having been acquired by the state or other public agency other than by tax deed. The amount of taxes for any year not assessed shall be based on the valuation required to be made by the assessor on redemption of unassessed property.