California Revenue And Taxation Code — Property Taxation — Assessment Generally — Information From Taxpayer — Expense of making survey and description; lien

15 Sep 2016

Text

Current through the 2016 Legislative Session

The expense of making the survey and description by the county surveyor is a lien on the land, and, when approved by the superior court, shall be certified by it to the board of supervisors who shall, by resolution, direct the auditor to add the expense to the taxes on the land, to be collected like other taxes.

Ca. Rev. and Tax. Code § 459

California Revenue And Taxation Code — Property Taxation — Assessment Generally — Information From Taxpayer — Expense of making survey and description; lien

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