Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Revenue and Taxation Code

Property Taxation

Part 7. Redemption

Chapter 4. Preparation of Abstract Lists

Section 4378

4378. Presumption of redemption. Upon the destruction of the delinquent tax roll and the original secured roll pursuant to Section 4377, any property or interest therein which theretofore became delinquent but does not appear in the abstract list shall conclusively be presumed to have been redeemed and the delinquency satisfied and any notices of tax default and power of sale canceled, unless there then appears of record in the proper county a tax deed on sale thereof pursuant to this division. However, the conclusive presumption of payment and redemption prior to sale pursuant to this division shall not apply as against a tax deed issued within one year prior to the destruction of the delinquent tax roll and original secured roll, unless the tax deed was not recorded, in the proper county, within one year after the date of the deed.

History.—Added by Stats. 1955, p. 2693, in effect September 7, 1955. Stats. 1985, Ch. 316, effective January 1, 1986, substituted "notice of . . . power of sale" for "tax sale or tax deed to the State" after "any", deleted "by the State" after "thereof"; formed the second sentence by substituting ". However, the" for "; provided, however, that such" after "division"; and deleted "by the State" after "prior to sale" and after "issued", substituted "the" for "such" after "unless", and substituted "was not" for "shall not have been" after "deed" in the second sentence.