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Cal. Rev. & Tax. Code § 4671.3

Distribution of Proceeds From Sale of Tax-Deeded Property

Amended by Stats. 1985, Ch. 316, Sec. 64.

As used in this chapter, “assessments” includes all liens other than taxes 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, and included in the amount necessary to redeem the property from sale to any taxing agency entitled to share in the proceeds.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.