Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 6. Tax Sales

Chapter 2. Sale by Operation of Law

Article 1. General Provisions*

Section 3441

3441. Prohibition of waste, etc. Every person who does any act tending permanently to impair the value of tax-defaulted property is guilty of a misdemeanor and is liable for any damages sustained by the county or public agency because of his or her act. Those acts include, but are not limited to, the removal, destruction, or cutting of any improvements or timber. On request of the tax collector of the county where any part of the property is located, the district attorney of the same county shall:

(a) Prosecute for the commission of the misdemeanor.

(b) In the name of the people, sue for damages sustained by the county.

History.—Stats. 1984, Ch. 988, in effect September 11, 1984, substituted "tax-defaulted property" for "tax-sold property or tax-deeded property" after "value of", substituted "county or public agency" for "State," after "by the", and added "or her" after "his" in the first sentence; substituted "Those" for "Such" before "Acts" in the second sentence; and substituted tax collector of the county . . . county shall:" for "Attorney General or the Controller, the District Attorney of the County where any part of the property is located shall: after "of the" in the third sentence; and substituted "county" for "State" after "by the" in subsection (b) thereof.

Note.—See note following Section 2194.

Removal of timber.—The State was allowed to recover damages for timber removed from tax-deeded land prior to redemption. People v. Lucas, 55 Cal.2d 564.

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