Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Revenue and Taxation Code
Part 2. Assessment
Chapter 3. Assessment Generally
Article 5. Tax-deeded Property
568. Assessment of property tax deeded to state. (a) All property which has been declared tax defaulted, whether or not subject to a power of sale by the tax collector for defaulted taxes, shall be assessed. The assessment shall be entered, in the name of the assessee on the secured roll.
(b) All property which was tax-deeded to the state prior to the enactment of Chapter 988 of the Statutes of 1984 and was unassessed because of the tax deed to the state shall be assessed as if the tax deed was never issued.
History.—Added by Stats. 1980, Ch. 411, in effect July 11, 1980, operative January 1, 1981. Stats. 1985, Ch. 316, effective January 1, 1986, added "(a)" before "All", substituted "which has been declared tax defaulted, . . . defaulted taxes" for "tax deeded to the state" after "property", and deleted "as though the property were subject to taxation" after "assessed" in the first sentence; substituted "assessee on the secured roll" for "state, and taxes extended on either:" and former subsections (a) and (b) after "the" in the second sentence; and substituted subdivision (b) for the former second paragraph which provided "Assessments made under this section are for the purpose of facilitating tax accounting in connection with determining the amounts necessary to redeem tax-deeded property and the distribution of proceeds received from the sale of tax-deeded property. The property shall be treated for all other purposes as though not subject to taxation."