Rev. & Tax. Code, § 134 · Chapter 1. Construction
Rev. & Tax. Code, § 134
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
“Unsecured property” is property:
(a) The taxes on which are not a lien on real property sufficient, in the opinion of the assessor, to secure payment of the taxes.
(b) The taxes on which were secured by real property on the lien date and which property was later acquired by the United States, the state, or by any county, city, school district or other public entity and the taxes required to be transferred to the unsecured roll pursuant to Article 5 (commencing with Section 5081) of Chapter 4 of Part 9.
Notes and commentary — not statutory text
History
Amended by Stats. 1979, Ch. 31.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=134.
- Text hash
- sha256 c4c5d18e8e7a1a7187874818a1dc623e0506b73441e555d8b5f6817315ee76b7
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
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Business and Professions Code
Revenue and Taxation Code
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