Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 3. Assessment Generally

Article 6. Assessment Roll

Section 614

614. Tax-defaulted property. After each assessment of tax-defaulted property the assessor shall enter on the roll the fact that it is tax defaulted and the date of the declaration of default.

History.—Added by Stats. 1939, Ch. 154, effective January 1, 1940. Stats. 1985, Ch. 316, effective January 1, 1986, substituted "tax-defaulted" for "tax-sold" after "assessment of", substituted "is tax defaulted" for "has been sold for taxes" after "it" and substituted "declaration of default" for "sale" after "of the".

Sufficiency of recital—Noncompliance cured by tax deed.—Neither the date of the sale nor the exact words "sold for taxes" are necessary. Any language which notifies the owner of the sale is sufficient. Carter v. Osborne, 150 Cal. 620. In any event, under Section 3518, failure to comply with this section is cured by the tax deed. Bank of Lemoore v. Fulgham, 151 Cal. 234.