Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 7. Redemption

CHAPTER 1. Redemption Generally

Section 4110

4110. Records. The tax collector shall prepare and set up a convenient and appropriate index record, or other workable system of tax-defaulted property. The record shall be kept regularly posted to reflect the immediate status of all items remaining unpaid on the delinquent rolls or abstract lists.

History.—Stats. 1945, p. 1379, in effect September 15, 1945, repealed original section, providing for reports by redemption officer, and added present provisions. Stats. 1971, p. 2244, in effect March 4, 1972, operative January 1, 1974, substituted "tax collector" for "redemption officer" in the first sentence. Stats. 1985, Ch. 316, effective January 1, 1986, substituted "tax-defaulted" for "tax-sold" after "system of" in the first sentence and substituted "The" for "Such" at the beginning of the second sentence.