As used in this chapter, “taxes” includes all liens determined by the application of an ad valorem tax rate which were, at the time of declaration of default, included in the amount necessary to redeem the property under Chapter 1 (commencing with Section 4101) of Part 7.
Cal. Rev. & Tax. Code § 4671
Distribution of Proceeds From Sale of Tax-Deeded Property
Amended by Stats. 1985, Ch. 316, Sec. 63.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.