DIVISION 1. PROPERTY TAXATION 50-5911›PART 7.5. TAX CERTIFICATES 4501-4531›CHAPTER 3. Sale of Tax Certificates 4521-4531

§ 4526

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

A tax certificate shall not be considered as having any situs in the county in which the real property is located for which the tax certificate is issued.

(Added by Stats. 1995, Ch. 189, Sec. 7. Effective July 24, 1995.)

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California Revenue and Taxation Code

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