California Revenue and Taxation Code 134 – “Unsecured property” is property:(a) The taxes on which are not …
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“Unsecured property” is property:
(a) The taxes on which are not a lien on real property sufficient, in the opinion of the assessor, to secure payment of the taxes.
Terms Used In California Revenue and Taxation Code 134
- City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
- County: includes city and county. See California Revenue and Taxation Code 15
- Lien: A claim against real or personal property in satisfaction of a debt.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
(b) The taxes on which were secured by real property on the lien date and which property was later acquired by the United States, the state, or by any county, city, school district or other public entity and the taxes required to be transferred to the unsecured roll pursuant to Article 5 (commencing with Section 5081) of Chapter 4 of Part 9.
(Amended by Stats. 1979, Ch. 31.)