SECTIONS 4186-4187

4186.  As used in this chapter, "taxes" includes all taxes andassessments and annual installments of assessments charged on theroll, except for the following: (a) Special assessments pledged to the payment of debt service onbonds issued pursuant to the Improvement Bond Act of 1915 (Division10 (commencing with Section 8500) of the Streets and Highways Code)for which the local agency has covenanted to foreclose on behalf ofthe bondholder pursuant to Section 8830 of the Streets and HighwaysCode. (b) Special taxes pledged to the payment of debt service on bondsissued pursuant to the Mello-Roos Community Facilities Act of 1982(Chapter 2.5 (commencing with Section 53311) of Part 1 of Division 2of Title 5 of the Government Code) for which the local agency hascovenanted to foreclose on behalf of the bondholder pursuant tosubdivision (b) of Section 53356.1 of the Government Code.4187.  As used in this chapter, "back taxes" means all paymentsrequired to be made under any provision of law allowing payment ofdelinquent taxes in installments, except payments of current taxesdue on the property and the penalties and costs on the current taxes.