Section 4154 Of Article 3. Applications And Computations From California Revenue And Taxation Code >> Division 1. >> Part 7. >> Chapter 2. >> Article 3.
4154
. If the assessor has set forth the value of personal property,
or leasehold improvements, or possessory interests opposite his or
her determination of the value of the parcel, the amount of defaulted
taxes on the parcel is the sum of the following:
(a) The sum of the amounts computed by multiplying the assessed
value of the parcel by the applicable tax rate for each of the years
for which it was delinquent.
(b) The sum of the amounts set forth in the certification of the
taxing agency or revenue district as being the portion of the lien
for each of the years for which it was delinquent which is to
continue to be levied or placed on the parcel.