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DIVISION 1. PROPERTY TAXATION 50-5911›PART 7. REDEMPTION 4101-4379›CHAPTER 4. Preparation of Abstract Lists 4372-4379

§ 4373

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

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.

(Amended by Stats. 1985, Ch. 316, Sec. 59.)

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California Revenue and Taxation Code

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