Revenue and Taxation Code section 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 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.”

Source: Section 124, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=124.­ (updated Sep. 11, 1984; accessed Nov. 3, 2025).

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Verified:
Nov. 3, 2025

§ 124's source at ca​.gov