BlackletterCalifornia law

Revenue and Taxation Code § 4671

CHAPTER 1.3. Distribution of Proceeds From Sale of Tax-Deeded Property

Current as of September 28, 2026Rev. & Tax. Code, § 4671Official source ↗

Amended by Stats. 1985, Ch. 316, Sec. 63.

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.