Revenue and Taxation Code section 3972

“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.

Source: Section 3972, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=3972. (updated Jan. 1, 1943; accessed Jun. 29, 2026).

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Up to date

Verified:
Jun. 29, 2026

§ 3972's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_3972

Original Source: Section 3972, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=3972. (last accessed May 12, 2025).