Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 5. Collection of Taxes

CHAPTER 4. Collection on the Unsecured Roll

Article 1. General Provisions.

Section 2928.1

2928.1. Presumption of payment upon destruction. Upon destruction of the original unsecured roll pursuant to Section 2928, any taxes on any property or any interest therein which theretofore became delinquent but does not appear in the delinquent roll or abstract list shall conclusively be presumed to have been paid and the delinquency satisfied.

History.—Added by Stats. 1961, p. 1587, in effect September 15, 1961.