California Revenue and Taxation Code Section 4526

CA Rev & Tax Code § 4526 (2017)  

A tax certificate shall not be considered as having any situs in the county in which the real property is located for which the tax certificate is issued.

(Added by Stats. 1995, Ch. 189, Sec. 7. Effective July 24, 1995.)

Last modified: October 25, 2018