California Revenue and Taxation Code Section 2928.1

CA Rev & Tax Code § 2928.1 (2017)  

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.)

Last modified: October 25, 2018