Except as provided in Section 9548, the lien of the reassessments shall be given superiority and priority as of the date that the original assessments became a lien upon the property reassessed. The lien of unpaid installments of the assessments originally levied and the penalties and interest thereon, and the lien of any remaining portion of the original assessments not securing refunded bonds, are equal in priority to the lien of the reassessments.
Cal. Sts. & High. Code § 9539
Reassessment Proceedings
Known as the Refunding Act of 1984 for 1915 Improvement Act
The act spans §§ 9500–9707 (83 sections).
Amended by Stats. 1986, Ch. 874, Sec. 17
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.