California Revenue and Taxation Code Section 62.11

CA Rev & Tax Code § 62.11 (2017)  

Change in ownership does not include the recordation of a certificate of sale pursuant to subdivision (a) of Section 729.040 of the Code of Civil Procedure, relating to property sold subject to the right of redemption, for the period in which the right of redemption exists.

(Added by Stats. 2007, Ch. 277, Sec. 2. Effective January 1, 2008.)

Last modified: October 25, 2018