California Revenue and Taxation Code ARTICLE 1 - General Provisions

• Section 4186.
  As used in this chapter, “taxes” includes all taxes and assessments and annual installments of assessments charged on the roll, except for the following:(a) Special assessments...
• Section 4187.
  As used in this chapter, “back taxes” means all payments required to be made under any provision of law allowing payment of delinquent taxes in...

Last modified: October 22, 2018