California Revenue and Taxation Code Section 3972

CA Rev & Tax Code § 3972 (2017)  

“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.)

Last modified: October 25, 2018