California Revenue and Taxation Code Section 3002

CA Rev & Tax Code § 3002 (2017)  

If an assessee of property on the unsecured roll moves to another county, the official collecting taxes on the unsecured roll in the county in which the property was assessed may employ an attorney to sue for and collect the taxes in such official’s name. This does not relieve such official from any duties.

(Enacted by Stats. 1939, Ch. 154.)

Last modified: October 25, 2018