California Revenue and Taxation Code
§ 3972
RTC § 3972Div. 1 · Part 6 · Ch. 10
Statute text
View on leginfo.ca.gov“Special assessment,” as used in this chapter, means any assessment levied pursuant to any of the improvement acts of the State of California, whether or not represented by a bond, and which are liens upon a specific parcel of real property.
Legislative history
Added by Stats. 1943, Ch. 897.