Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Property Taxation
Part 1. General Provisions
CHAPTER 2. Administrative Provisions
Section 160
160. Serving process on County. In any action against the county to quiet title allowed under this division, service of process shall be made on the tax collector of the county where the real property is situated.
History.—Stats. 1974, Ch. 1101, p. 2339, in effect January 1, 1975, substituted "tax collector" for "redemption officer". Stats. 1986, Ch. 1420, effective January 1, 1987, substituted "County" for "State" after "against the", and deleted "and on the Controller" after "situated".
Note.—See Civil Code Section 2931a, relating to service of process in certain actions pertaining to real property upon which exists a lien to secure the payment of taxes other than taxes on the real property.