Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Property Taxation

Part 6. Tax Sales

Chapter 2. Sale by Operation of Law

Article 1. General Provisions*

Section 3444

3444. Void declaration of default. If the original declaration of default by operation of law is ever canceled or held void, the property shall be treated for all purposes as if in default in the next subsequent year for which it would have been validly declared in default but for the previous declaration of default.

History.—Stats. 1984, Ch. 988, in effect September 11, 1984, substituted "declaration of default" for "sale to the State" after "original", substituted "in default" for "sold to the State" after "as if", and substituted "declared in default . . . default" for "sold to the state if it had not been tax-sold property or tax-deeded property" after "validly".

Note.—See note following Section 2194

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