Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

Chapter 2. Collection Generally

Section 2612

2612. Tax-defaulted property. On the tax bill for tax-defaulted property shall appear in writing the fact that prior year taxes are in default. The tax bill may contain language such as "prior year taxes delinquent," "prior year taxes in default," "unpaid prior year taxes jeopardize property," or any other language which would indicate the fact that the property is in jeopardy as a result of delinquent prior year taxes.

History.—Stats. 1970, p. 115, in effect November 23, 1970, added "delinquent" and deleted "and the date of sale." from the first sentence and added the second sentence. Stats. 1980, Ch. 1098, in effect January 1, 1981, substituted " ‘prior year taxes delinquent,' ‘unpaid prior year taxes jeopardize property,' " for " ‘property sold to state for unpaid prior year taxes,' ‘sold to state due to delinquent prior year taxes,' " and substituted "is in jeopardy as a result of" for "has been sold to the state and there are" in the second sentence. Stats. 1984, Ch. 988, in effect September 11, 1984, in the first sentence substituted "tax-defaulted" for "tax-sold" after "for", and substituted "prior year taxes are in default" for "it has been sold for delinquent taxes" after "that" in the first sentence; and deleted "in the alternative," at the beginning of the second sentence, and added " ‘prior year taxes in default,' " after " ‘prior year taxes delinquent,' " therein.

Note.—Section 6 of Stats. 1980, Ch. 1098, provided no payment by state to local governments because of this act, however, a local agency or school district may pursue other remedies to obtain reimbursement.

Note.—See note following Section 2194.

Noncompliance cured by tax deed.—Under Section 3518, failure to comply with this section is cured by the tax deed. Bank of Lemoore v. Fulgham, 151 Cal. 234.