Section 124 Of Chapter 1. Construction From California Revenue And Taxation Code >> Division 1. >> Part 1. >> Chapter 1.

. "Current taxes" means taxes which are a lien on property, but which are not included in "amount of defaulted taxes" except that, between a lien date and the time in the same calendar year when property is declared to be tax-defaulted, the taxes becoming a lien on this lien date in such calendar year are not yet "current taxes."