California Revenue and Taxation Code Section 3436

CA Rev & Tax Code § 3436 (2017)  

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 paid shall by operation of law be declared in default.

(Amended by Stats. 1992, Ch. 523, Sec. 23. Effective January 1, 1993.)

Last modified: October 25, 2018