California Revenue and Taxation Code ARTICLE 1 - General Provisions

• Section 3436.
  At 12:01 a.m. on July 1, the taxes, assessments, penalties, and costs on real property except tax-defaulted property and possessory interests, which have not been...
• Section 3437.
  The amount due on any property may be paid until the close of business on June 30 if it was separately valued on the secured...
• Section 3438.
  If the tax collector discovers before the declaration that because of any error the tax on a parcel of real property should not be declared...
• Section 3439.
  In appropriate columns on the delinquent roll, or the secured roll if the delinquent roll has been dispensed with, opposite each parcel separately valued the...
• Section 3441.
  Every person who does any act tending permanently to impair the value of tax-defaulted property is guilty of a misdemeanor and is liable for any...
• Section 3442.
  Within 30 days after the declaration of default, the tax collector shall furnish the auditor with a list of all tax-defaulted property. The auditor shall...
• Section 3443.
  The tax collector shall transmit the list of property to the assessor who shall enter on his or her records the fact and date of...
• Section 3443.5.
  In lieu of the procedure specified in Section 3443, where a machine-prepared roll is used, the fact and date of the declaration of default may...
• Section 3444.
  If the original declaration of default by operation of law is ever canceled or held void, the property shall be treated for all purposes as...

Last modified: October 22, 2018