California Revenue and Taxation Code ARTICLE 1 - General Provisions and Definitions

• Section 4131.
  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...
• Section 4132.
  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...

Last modified: October 22, 2018