Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Property Tax Annotations
220.0000 CHANGE IN OWNERSHIP
220.0695 Tax Delinquency. No change in ownership occurs where an assessee regains his property through the redemption procedure of filing an application to redeem, paying the taxes, penalties and costs, and obtaining a redemption certificate, but a change in ownership does occur where the assessee regains his property by purchase at a public auction under Revenue and Taxation Code section 3693. C 10/6/1982.