2005 California Revenue and Taxation Code Sections 4186-4187 Article 1. General Provisions

4186.  As used in this chapter, "taxes" includes all taxes and
assessments and annual installments of assessments charged on the
roll, except for the following:
   (a) Special assessments pledged to the payment of debt service on
bonds issued pursuant to the Improvement Bond Act of 1915 (Division
10 (commencing with Section 8500) of the Streets and Highways Code)
for which the local agency has covenanted to foreclose on behalf of
the bondholder pursuant to Section 8830 of the Streets and Highways
Code.
   (b) Special taxes pledged to the payment of debt service on bonds
issued pursuant to the Mello-Roos Community Facilities Act of 1982
(Chapter 2.5 (commencing with Section 53311) of Part 1 of Division 2
of Title 5 of the Government Code) for which the local agency has
covenanted to foreclose on behalf of the bondholder pursuant to
subdivision (b) of Section 53356.1 of the Government Code.
4187.  As used in this chapter, "back taxes" means all payments
required to be made under any provision of law allowing payment of
delinquent taxes in installments, except payments of current taxes
due on the property and the penalties and costs on the current taxes.