California § 134. 134. (Amended by Stats. 1979, Ch. 31.)

California Statutes

§ 134. — 134. (Amended by Stats. 1979, Ch. 31.)

California § 134.

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 § 134. (134. (Amended by Stats. 1979, Ch. 31.)) 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 § 134. (2026).

Text

“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.

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“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.