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Chapter 4. Equalization by State Board›Article 4. Change in Ownership and New Construction

§ 462.140. Change in Ownership—Transfers Resulting from Tax Delinquency.

California Code of Regulations, Title 18 — Division 1. State Board of Equalization—Property Tax · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Document/ICEF767F34C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Redemption of tax-defaulted property by the assessee shall not be considered as a change in ownership. However, a sale of tax-defaulted property by the tax collector, whether to the former assessee or to any other person, is a change in ownership requiring reappraisal as of the date of the sale.

Credits

Note: Authority cited: Section 15606, Government Code. Reference: Section 60, Revenue and Taxation Code.

History

  1. Change without regulatory effect renumbering former subsection 462(h) to section 462.140 filed 5-11-94 pursuant to title 1, section 100, California Code of Regulations (Register 94, No. 19).

  2. Amendment filed 5-12-97; operative 6-11-97 (Register 97, No. 20).

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▸Contents — California Code of Regulations, Title 18 — Division 1. State Board of Equalization—Property Tax
California Code of Regulations, Title 18 — Division 1. State Board of Equalization—Property Tax

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