{"code":"RTC","codeName":"Revenue and Taxation Code","section":"4671","citation":"Rev. & Tax. Code, § 4671","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 8. DISTRIBUTION [4651. - 4717.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-8"},{"name":"CHAPTER 1.3. Distribution of Proceeds From Sale of Tax-Deeded Property [4671. - 4676.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-8/chapter-1.3"}],"history":"Amended by Stats. 1985, Ch. 316, Sec. 63.","effective":null,"html":"<p>As used in this chapter, “taxes” includes all liens determined by the application of an ad valorem tax rate which were, at the time of declaration of default, included in the amount necessary to redeem the property under Chapter 1 (commencing with Section <a href=\"/rtc/4101\">4101</a>) of Part 7.</p>","text":"As used in this chapter, “taxes” includes all liens determined by the application of an ad valorem tax rate which were, at the time of declaration of default, included in the amount necessary to redeem the property under Chapter 1 (commencing with Section 4101) of Part 7.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/distribution-of-proceeds-from-sale-of-tax-deeded-property-4671","source":"California Legislative Information bulk export (pubinfo)"}