For the purposes of this chapter:
(a) Improvements are not a parcel separate from the land on which they are situated.
(b) An undivided interest is a parcel separate from the whole assessment.
(c) A lien is the amount created by the assessment of personal property, or leasehold improvements, or possessory interests; or the amount levied against property by a taxing agency or revenue district when such amount is not determined by the application of a tax rate on a valuation of property. A lien includes any special assessment bond, or installment thereof, together with interest and charges authorized and accruing thereto. A lien also includes any charge of any nature whatsoever authorized by law to be levied against property by any taxing agency or revenue district.
(Added by Stats. 1968, Ch. 1293.)
Last modified: October 25, 2018