Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 6. Tax Sales

Chapter 2. Sale by Operation of Law

Article 1. General Provisions*

Section 3439

3439. Entry of amount declared in default. In appropriate columns on the delinquent roll, or the secured roll if the delinquent roll has been dispensed with, opposite each parcel separately valued the taxes on which have been declared in default, the tax collector shall enter "tax defaulted," the date of declaration, and the total amount declared to be in default.

History.—Stats. 1943, p. 1936, in effect August 4, 1943, substituted "delinquent roll" for "delinquent list," and otherwise reworded section. Stats. 1949, p. 465, in effect October 1, 1949, added clause relating to secured roll and deleted "on the delinquent roll" following "parcel separately valued." Stats. 1984, Ch. 988, in effect September 11, 1984, substituted "the taxes on which have been declared in default" for "and sold" after "valued", substituted " 'tax-defaulted,' the date of sale" for " 'sold to the State', the date of sale" after "enter", and substituted "declared to be in default" for "for which the property was sold" after "amount".

Note.—See note following Section 2194.

* Article 1 heading added by Stats. 1967, p. 3190, in effect November 8, 1967.