California Revenue and Taxation Code Section 5088

CA Rev & Tax Code § 5088 (2017)  

Notwithstanding any other provision of this article, unpaid taxes, penalties, or costs shall not be transferred to the unsecured roll with respect to property that has become subject to a power of sale pursuant to Section 3691.

(Amended by Stats. 1985, Ch. 316, Sec. 91.)

Last modified: October 25, 2018