{"code":"RTC","codeName":"Revenue and Taxation Code","section":"2802","citation":"Rev. & Tax. Code, § 2802","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 5. COLLECTION OF TAXES [2501. - 3205.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-5"},{"name":"CHAPTER 3. Collection of Part of an Assessment [2801. - 2827.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-5/chapter-3"},{"name":"ARTICLE 1. General Provisions and Definitions [2801. - 2802.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-5/chapter-3/article-1"}],"history":"Repealed and added by Stats. 1968, Ch. 1293.","effective":null,"html":"<p>For the purposes of this chapter:</p><p>(a) Improvements are not a parcel separate from the land on which they are situated.</p><p>(b) An undivided interest is a parcel separate from the whole assessment.</p><p>(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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-2802","source":"California Legislative Information bulk export (pubinfo)"}