DIVISION 1. PROPERTY TAXATION 50-5911›PART 6. TAX SALES 3351-3972›CHAPTER 2. Sale by Operation of Law 3436-3444›ARTICLE 1. General Provisions 3436-3444

§ 3436

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

At 12:01 a.m. on July 1, the taxes, assessments, penalties, and costs on real property except tax-defaulted property and possessory interests, which have not been paid shall by operation of law be declared in default.

(Amended by Stats. 1992, Ch. 523, Sec. 23. Effective January 1, 1993.)

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California Revenue and Taxation Code

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