As used in this part, “taxes” includes assessments collected at the same time and in the same manner as county taxes.
Cal. Rev. & Tax. Code § 4801
General Provisions
Applied in 1 court decision — leading case Kahan v. City of Richmond (2019)
Most recently applied in Kahan v. City of Richmond (May 2019)
Enacted by Stats. 1939, Ch. 154.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.