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Current as of January 01, 2023 | Updated by FindLaw Staff
Except as otherwise provided in this section and in Sections 9546, 9547, and 9548, assessments originally levied, and all penalties and interest accrued thereon, which are included within the reassessments, shall be deemed superseded and supplanted by the reassessments.If, and to the extent that, the reassessments do not include unpaid installments of assessments originally levied and the penalties and interest thereon, the lien of the original assessments is not superseded and supplanted.
For purposes of this section and Section 9539, “unpaid installments” means those installments which are delinquent and those which are or may be posted to the tax roll for the fiscal year during which the reassessment is confirmed.
Cite this article: FindLaw.com - California Code, Streets and Highways Code - SHC § 9538 - last updated January 01, 2023 | https://codes.findlaw.com/ca/streets-and-highways-code/shc-sect-9538/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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