DIVISION 1. PROPERTY TAXATION 50-5911›PART 5. COLLECTION OF TAXES 2501-3205›CHAPTER 4. Collection on the Unsecured Roll 2901-2963›ARTICLE 1. General Provisions 2901-2928.1

§ 2928.1

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

Upon destruction of the original unsecured roll pursuant to Section 2928, any taxes on any property or any interest therein which theretofore became delinquent but does not appear in the delinquent roll or abstract list shall conclusively be presumed to have been paid and the delinquency satisfied.

(Added by Stats. 1961, Ch. 489.)

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California Revenue and Taxation Code

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