If the right, title, interest, lien or estate of a known or unknown defendant established by the decree of the court, is based upon a special assessment or arises from a special assessment, the decree establishing such rights shall direct the treasurer to cancel the special assessments on his records.

(Added by Stats. 1943, Ch. 897.)

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Terms Used In California Revenue and Taxation Code 3966

  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • 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. See California Revenue and Taxation Code 3972
  • Treasurer: as used in this chapter , means any person who is the custodian of the funds collected on special assessments and/or has the duty to cancel the assessments upon the payment thereof. See California Revenue and Taxation Code 3971