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 3443

3443. Entry on assessor's records. The tax collector shall transmit the list of property to the assessor who shall enter on his or her records the fact and date of the declaration of default.

History.—Stats. 1953, p. 2101, in effect September 9, 1953, substituted "redemption officer" for "auditor." Stats. 1974, Ch. 1101, p. 2342, in effect January 1, 1975, substituted "tax collector" for "redemption officer". Stats. 1984, Ch. 988, in effect September 11, 1984, deleted "sold" after "list of property," added "or her" after "his" and substituted "declaration of default" for "sale" after "of the".

Note.—See note following Section 2194.

Omission of date immaterial.—The omission of the date of sale does not render the proceedings invalid. The mere entry of the words "sold to the State," while not a strict compliance with this section, is sufficient to put both the fiscal officers and the property owner on notice. Fox v. Townsend, 152 Cal. 51.

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