Cal. RTC § 459
This is the official text of Cal. RTC § 459, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
The expense of making the survey and description by the county surveyor is a lien on the land, and, when approved by the superior court, shall be certified by it to the board of supervisors who shall, by resolution, direct the auditor to add the expense to the taxes on the land, to be collected like other taxes.
Status: in_force · Read it on the official government site
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