Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
340.0000 DELINQUENT TAXES
340.0005 Foreclosure. When the California Housing Finance Agency obtains a property through foreclosure, the county auditor must transfer to the unsecured roll any delinquent taxes for tax years prior to the foreclosure that have become a lien on the property. C 11/2/2010.