Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Property Taxation

Part 7. Redemption

CHAPTER 4. Preparation of Abstract Lists


Chapter 4. Preparation of Abstract Lists

4371. Abstract list to be prepared. [Repealed by Stats. 1974, Ch. 1101, in effect January 1, 1975.]

4372. Form and content. The abstract list shall contain all information in the rolls from which it is prepared relating to unpaid items and shall be in such form, to be approved by the Controller, as may be most easily and accurately used in effecting the redemption of property thereon.

History.—Added by Stats. 1945, p. 1380, in effect September 15, 1945. Stats. 1949, p. 465, in effect October 1, 1949, deleted "delinquent" preceding "rolls."

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".

4374. Entries to be made on abstract list. Upon completion of any abstract list or the insertion of new information therein the auditor shall certify thereon that it contains a true and correct statement of all information relating to property on which all or any part of the taxes are unpaid which is contained in the rolls specified by the auditor in the certificate. All entries formerly required by law to be made on the specified rolls shall thereafter be made on the abstract lists.

History.—Added by Stats. 1945, p. 1380, in effect September 15, 1945. Stats. 1949, p. 466, in effect October 1, 1949, substituted "statement" for "transcript" in the first sentence and deleted "delinquent" preceding "rolls" in both sentences.

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4375. Corrections. When defects in description or form or clerical errors occur because of the preparation of the abstract list, they may be corrected on the abstract list under the same conditions, except as to time, and in the same manner as they would be corrected if they occurred on any secured roll or delinquent roll.

History.—Added by Stats. 1945, p. 1380, in effect September 15, 1945.

4376. Abstract list as evidence. The abstract list, or a copy certified by the tax collector, showing unpaid taxes against any property, is prima facie evidence of the assessment, the property assessed, the delinquency, the amount of taxes due and unpaid, and that there has been compliance with all forms of law relating to assessment, equalization, and levy of the taxes.

History.—Added by Stats. 1945, p. 1380, in effect September 15, 1945. Stats. 1974, Ch. 1101, p. 2346, in effect January 1, 1975, substituted "tax collector" for "redemption officer".

4377. Destruction of rolls. Any delinquent tax roll and original secured roll on which it is based containing the information set forth in the abstract list may be destroyed by the county officer or officers in possession of the rolls if (a) the destruction, in all cases, has first been approved by order of the board of supervisors of the county, (b) the abstract list has first been certified as correct and complete by the county auditor, and (c) a certified, permanent record on a substitute media has been prepared in accordance with Section 26205 of the Government Code and the substitute media will be retained for at least 12 years from the date of the creation of the original document. The substitute media may also be destroyed following the expiration of the 12-year retention period.

The abstract list prepared under Section 4373, or any photographic record thereof, shall be retained by the tax collector for at least two years after the time the lien has been removed.

History.—Added by Stats. 1955, p. 2692, in effect September 7, 1955. Stats. 1967, p. 3191, in effect November 8, 1967, changed "twelve" to "12" in the first line, eliminated former subdivision (a) which was obsolete, and added the second paragraph. Stats. 1973, Ch. 152, p. 451, in effect January 1, 1974, substituted "tax collector" for "redemption officer" in the first sentence of the second paragraph. Stats. 1979, Ch. 242, in effect July 10, 1979, substituted "Section" for "Sections 4371 and", deleted "permanently", and added the balance of the first sentence of the second paragraph after "collector". Stats. 1990, Ch. 126, in effect June 11, 1990, substituted "if" for "; except that" after "rolls", deleted "no original secured roll for the year 1912 (fiscal year 1912–1913) shall be so destroyed," after "(a)", relettered former subdivision (b) as (a), substituted "the" for "such" after "(a)", deleted "shall" after "destruction", substituted "has first been" for "first be" after "cases,", deleted "and" after "county,", relettered former subdivision (c) as (b), substituted "has first" for "shall first have" after "abstract list", and added ", and (c) . . . original document" after "auditor" in the first sentence, and added the second sentence to the first paragraph; substituted "the" for "such" after "years after"and deleted "as" after "time" in second paragraph. Stats. 1991, Ch. 532, in effect January 1, 1992, deleted "more than 12 years old" after "Any delinquent tax roll" in the first sentence of the first paragraph.

4377.1. Destruction of rolls. [Repealed by Stats. 1990, Ch. 126, in effect June 11, 1990.]

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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.

4379. Statute of limitations. No proceeding or defense based upon a right or claim under a tax deed issued pursuant to this division upon property or any interest therein not appearing upon the abstract list shall be maintained or asserted after the destruction of the delinquent tax roll and original secured roll pursuant to Section 4377 unless the tax deed was recorded in the proper county at the date of the destruction or within one year after the date of the deed, whichever is later. If the proceeding or defense is barred by this section, the only recourse of the grantee in the tax deed, or the grantee's successor in interest, shall be to obtain a refund in the manner prescribed in Section 3729 upon claim made within one year after the bar arises.

History.—Added by Stats. 1955, p. 2693, in effect September 7, 1955. Stats. 1985, Ch. 316, effective January 1, 1986, deleted "by the State" after "issued", substituted "the" for "such" throughout; formed the second sentence by substituting ".If" for "; and, if" after "later"; and substituted "by this section" for "hereby" after "barred", and substituted "the grantee's" for "his" after "or" in the second sentence.

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