Section 4155 Of Article 3. Applications And Computations From California Revenue And Taxation Code >> Division 1. >> Part 7. >> Chapter 2. >> Article 3.
4155
. If the assessor has not set forth the value of personal
property, or leasehold improvements, or possessory interests opposite
his determination of the value of the parcel, the amount of sold
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 those amounts of tax on personal property, or
leasehold improvements, or possesory interests computed by
multiplying the assessed value by the applicable tax rate for each of
the years for which it was delinquent, which bears the same
proportion as the value of the parcel bears to the value of the whole
assessment excepting the value of personal property, leasehold
improvements, and possessory interests for each of the years for
which it was delinquent.
(c) 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.