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DIVISION 1. PROPERTY TAXATION 50-5911›PART 5. COLLECTION OF TAXES 2501-3205›CHAPTER 3. Collection of Part of an Assessment 2801-2827›ARTICLE 1. General Provisions and Definitions 2801-2802

§ 2801

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

It is hereby declared to be the policy of the state and the intent of this chapter to provide for:

(a) The satisfaction and removal of any lien secured to any parcel of real property appearing on the current roll.

(b) The payment of taxes on any parcel of real property separately from the whole assessment, if the parcel (1) is described in any duly executed and recorded deed, purchase contract, deed of trust, mortgage, or final decree of court; or (2) has a separate valuation on the current roll.

(Repealed and added by Stats. 1968, Ch. 1293.)

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California Revenue and Taxation Code

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