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

§ 4521

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

Commencing no earlier than the date the property is declared in default, the tax collector may offer for sale as provided in Section 4511 tax certificates for those defaulted taxes in connection with that secured roll property or that property on the supplemental roll, along with any defaulted taxes for any previous year that have not previously been sold.

(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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