Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2012
 

Revenue and Taxation Code

Property Taxation

Part 0.5. Implementation of Article XIII A of the California Constitution

Chapter 3.5. Change in Ownership and New Construction After the Lien Date

Article 6. Collection of Supplemental Taxes*

Section 75.53

75.53. Delinquency. If all delinquent amounts which are a lien on real property are not paid in full by the time fixed in the publication of the notice of impending default for failure to pay real property taxes next following the date of delinquency of the second installment of the supplemental taxes, the property shall be subject to the provisions of Section 3436.

History.—Stats. 1984, Ch. 946, in effect September 10, 1984, added "which are a lien on real property" after "amounts"; substituted "the time fixed . . . state" for "June 30" after "by"; added "of the second . . . taxes," after "delinquency", and substituted "subject to the provisions of" for "sold to the state as provided in" after "be". Stats. 1986, Ch. 1420, effective January 1, 1987, substituted "impending default for failure to pay real property taxes" for "intent to sell to the state" after "notice of".

Note—See note following Section 75.

* Article 6 Heading was amended by Stats. 1984, Ch. 946, in effect September 10, 1984.