California · Revenue and Taxation Code - RTC

RTC §124: “Current taxes” means taxes which are a lien on property, but which are not included in “amount of defaulted taxes” except that, between a lien date and the time in the same calendar year when propert

What this law says, in plain English

This statute defines 'current taxes' as taxes that create a lien on property but are excluded from 'defaulted taxes' calculations, with an exception for amounts between a lien date and later in the same calendar year.

Read the full statutory text

“Current taxes” means taxes which are a lien on property, but which are not included in “amount of defaulted taxes” except that, between a lien date and the time in the same calendar year when property is declared to be tax-defaulted, the taxes becoming a lien on this lien date in such calendar year are not yet “current taxes.”

Verify at the official source: California legislative text

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This page is legal information, not legal advice. Code text is sourced from official publications and may lag amendments — always confirm at the official source linked above. Plain-English summaries and relationship data are AI-derived and reviewed on an ongoing basis; verify with a licensed attorney before acting.