CHAPTER 1. General Definitions [4501. - 4505.]
Chapter 1 added by Stats. 1995, Ch. 189, Sec. 7.
§§ 4501–4505 · 5 sections
- § 4501 The definitions in this chapter shall govern the construction of this part.
- § 4502 “Assigned penalties” means, with respect to any taxes and assessments assigned pursuant to a tax certificate, any and all penalties related thereto which are…
- § 4503 “Delinquency date” means the date on which a delinquency penalty attaches to taxes pursuant to Section 75.52, 2617, 2618, 2704, 2705, 2759, 2760, 2761, or…
- § 4504 “Secured roll property” means property that remains on the secured roll after taxes thereon have been declared in default.
- § 4505 “Tax certificate” means the intangible property right created upon a sale by the tax collector pursuant to Chapter 3 (commencing with Section 4521) of the…