Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 7. Redemption

Chapter 4. Preparation of Abstract Lists

Section 4373

4373. Preparation. Each year after property becomes tax defaulted by operation of law, the tax collector shall insert in the abstract list, or prepare an abstract list of, unpaid items from the roll in which the tax-defaulted properties are recorded.

History.—Added by Stats. 1945, p. 1380, in effect September 15, 1945. Stats. 1949, p. 465, in effect October 1, 1949, substituted "the sale to the state for taxes by operation of law" for "the tax collector has executed and recorded the deeds to the state for taxes," substituted "rolls" for "delinquent roll," and deleted exception of items from delinquent rolls for the years subsequent to the year for which the property was last deeded to the State for taxes. Stats. 1965, p. 3802, in effect September 17, 1965, substituted "shall" for "may" and "the roll in which such tax-sold properties are recorded" for "any rolls which have not previously been included in an abstract list." Stats. 1974, Ch. 1101, p. 2346, in effect January 1, 1975, substituted "tax collector" for "redemption officer". Stats. 1985, Ch. 316, effective January 1, 1986, substituted with "property becomes tax-defaulted" for "the sale to the state for taxes" after "year after", and substituted "the tax-defaulted" for "such tax-sold" after "which".