DIVISION 1. PROPERTY TAXATION 50-5911›PART 1. GENERAL PROVISIONS 101-198.1›CHAPTER 1. Construction 101-136

§ 124

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

“Current taxes” means taxes which are a lien on property, but which are not included in “amount of defaulted taxes” except that, between a lien date and the time in the same calendar year when property is declared to be tax-defaulted, the taxes becoming a lien on this lien date in such calendar year are not yet “current taxes.”

(Amended by Stats. 1984, Ch. 988, Sec. 1.1. Effective September 11, 1984.)

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California Revenue and Taxation Code

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