California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 2801
Official textleginfo.legislature.ca.gov
It is hereby declared to be the policy of the state and the intent of this chapter to provide for:
# (a)
The satisfaction and removal of any lien secured to any parcel of real property appearing on the current roll.
# (b)
The payment of taxes on any parcel of real property separately from the whole assessment, if the parcel (1)is described in any duly executed and recorded deed, purchase contract, deed of trust, mortgage, or final decree of court; or (2)has a separate valuation on the current roll.
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