California Revenue and Taxation Code 3972 – “Special assessment,” as used in this chapter, means any assessment …
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“Special assessment,” as used in this chapter, means any assessment levied pursuant to any of the improvement acts of the State of California, whether or not represented by a bond, and which are liens upon a specific parcel of real property.
(Added by Stats. 1943, Ch. 897.)
Terms Used In California Revenue and Taxation Code 3972
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.