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 3442

3442. Entry on current roll. Within 30 days after declaration of default, the tax collector shall furnish the auditor with a list of all tax-defaulted property. The auditor shall enter on the current roll immediately after the description of the property the fact and date of declaration of default.

History.—Stats. 1949, p. 473, in effect October 1, 1949, deleted "printed" preceding "list" in first sentence and substituted "redemption officer" for "auditor" in first and second sentences. Stats. 1953, p. 2256, in effect September 9, 1953, added third sentence. Stats. 1974, Ch. 1101, p. 2342, in effect January 1, 1975, substituted "auditor" for "redemption officer" in the first and second sentences, and deleted the former third sentence. Stats. 1984, Ch. 988, in effect September 11, 1984, substituted "declaration of default" for "sale by operation of law" after "after the", and substituted "tax-defaulted property" for "the property sold" after "all" in the first sentence; and substituted "declaration of default" for "sale" after "date of" in the second sentence.

Note.—See note following Section 2194.

Redemptions.—Compliance with this section by the tax collector gives the auditor the information which he is required to furnish redemptioners under Section 4105.1 and 4105.2. Jones v. Sturzenberg, 59 Cal.App. 350.

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