2010 California Code
Revenue and Taxation Code
Article 1. General Provisions And Definitions

2801.  It is hereby declared to be the policy of the state and the
intent of this chapter to provide for:
   (a) The satisfaction and removal of any lien secured to any parcel
of real property appearing on the current roll.
   (b) The payment of taxes on any parcel of real property separately
from the whole assessment, if the parcel (1) is described in any
duly executed and recorded deed, purchase contract, deed of trust,
mortgage, or final decree of court; or (2) has a separate valuation
on the current roll.



2802.  For the purposes of this chapter:
   (a) Improvements are not a parcel separate from the land on which
they are situated.
   (b) An undivided interest is a parcel separate from the whole
assessment.
   (c) A lien is the amount created by the assessment of personal
property, or leasehold improvements, or possessory interests; or the
amount levied against property by a taxing agency or revenue district
when such amount is not determined by the application of a tax rate
on a valuation of property. A lien includes any special assessment
bond, or installment thereof, together with interest and charges
authorized and accruing thereto. A lien also includes any charge of
any nature whatsoever authorized by law to be levied against property
by any taxing agency or revenue district.