California Revenue and Taxation Code CHAPTER 5 - Suits for Taxes

• Section 3002.
  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...
• Section 3003.
  Where delinquent taxes or assessments, including those on personal property, are not a lien on real property sufficient, in the judgment of the tax collector...
• Section 3004.
  In any suit for taxes the roll, or a duly certified copy of any entry, showing the assessee, the property, and unpaid taxes or assessments,...
• Section 3005.
  When a civil action is brought by the tax collector to recover delinquent unsecured property taxes, the sheriff or marshal shall specify, when the summons...
• Section 3006.
  (a) The tax collector may commence an action for recovery of taxes on property on the unsecured roll prior to the date such taxes become delinquent...
• Section 3007.
  Civil actions for delinquent taxes or assessments pursuant to Section 3003 shall be commenced within three years of the date upon which unsecured taxes became...

Last modified: October 22, 2018