Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 3. Assessment Generally

Article 4. Property Escaping Assessment

Section 531.7

531.7. Escaped tax deeded real property. If property has not been legally assessable on the local secured roll for any year because the property has been tax deeded to a taxing agency other than the state, the property shall be deemed to have escaped assessment for that year and shall be subject to this article if any of the following circumstances apply:

(a) The property has not been declared tax defaulted for delinquent taxes.

(b) The property has been redeemed from the tax sale and deeded to the taxing agency.

(c) The tax deed to the taxing agency has been held to be invalid and has been canceled; provided, however, that the statute of limitations provided for in Section 532 shall not apply.

History.—Added by Stats. 1979, Ch. 242, in effect July 10, 1979. Stats. 1985, Ch. 316, effective January 1, 1986, substituted "the" for "such" after "because" and substituted "that" for "such" after "for" in the first sentence, substituted "declared tax defaulted" for "sold to the state" after "been" in subsection (a), and deleted "of this Code" after "532" in subsection (c). Stats. 2006, Ch. 538 (SB 1852), in effect January 1, 2007, deleted "the provisions of" after "be subject to" and added " any of the following circumstances apply" after "this article if" in the first sentence, substituted a period for ", and," after "for delinquent taxes" in the first sentence of subsection (a), and substituted "deeded" for "deed" after "tax sale and" and substituted a period for ", or" after "to the taxing agency" in the first sentence of subsection (b).

Note.—Section 20 of Stats. 1985, Ch. 186, provided that it is the intent of the Legislature in enacting Sections 11 and 11.3 of this act, which amend Sections 110.1 and 532.3 of the Revenue and Taxation Code, to clarify the application of these provisions to property which existed on the 1975 lien date, but escaped taxation entirely and was not identified and placed on the roll prior to June 30, 1980 (or June 30, 1981, in the case of counties over four million in population). In these cases, it is the intent of the Legislature that any of these properties which escaped taxation shall be placed on the current roll even though the property was not discovered until after the dates of June 30, 1980, and June 30, 1981. Sec. 21 thereof provided reimbursement to local governments for costs mandated by the State pursuant to this act.