As used in this article the word “taxes” shall include, but without limitation, all levies on an ad valorem basis upon land or real property. As used in this article, “taxes” shall not include any amounts of money deposited in a Sales and Use Tax Compensation Fund pursuant to § 97.68 of the Revenue and Taxation Code or a Vehicle License Fee Property Tax Compensation Fund pursuant to § 97.70 of the Revenue and Taxation Code.

(Amended by Stats. 2004, Ch. 211, Sec. 14. Effective August 5, 2004.)

Terms Used In California Health and Safety Code 33672

  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.