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Business Taxes Law Guide – Revision 2022
 

Timberland

CHAPTER 6.7. TIMBERLAND

Section 51146


51146. Fee indicated in assessment roll; lien against parcel. A fee imposed under this article shall be indicated on the assessment roll and when so indicated shall become a lien against the parcel of land in the same manner as county general taxes.

History—Added by Stats. 1976, Ch. 176.