California Revenue and Taxation Code CHAPTER 3 - Sale of Tax Certificates

• Section 4521.
  Commencing no earlier than the date the property is declared in default, the tax collector may offer for sale as provided in Section 4511 tax...
• Section 4522.
  For purposes of Chapter 1A (commencing with Section 4653) and Chapter 3 (commencing with Section 4701) of Part 8, the receipt by the tax collector...
• Section 4523.
  The proceeds from the sale of a tax certificate shall be applied as follows:(a) (1) To the Tax Certificate Redemption Fund, in an amount equal to a...
• Section 4524.
  (a) Upon the receipt by the tax collector of the entire amount of the taxes, assessments, and assigned penalties assigned by a tax certificate, the tax...
• Section 4525.
  The tax collector may stop the collection of amounts in respect of a delinquency by the holder of a tax certificate at any time by...
• Section 4526.
  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...
• Section 4527.
  (a) The tax collector shall pay to the holder of a tax certificate, from amounts on deposit in the Tax Certificate Redemption Fund, an amount equal...
• Section 4528.
  (a) (1) The tax collector may sell tax certificates by any form of public or private sale, including, but not limited to, an auction, a negotiated sale,...
• Section 4529.
  The tax collector shall make and maintain the tax certificate record which shall be a list of all the tax certificates sold, showing the date...
• Section 4530.
  Any tax certificate may be transferred at any time before it is canceled by endorsement by the tax collector, if the tax certificate is held...
• Section 4531.
  (a) A holder of a tax certificate may apply to the tax collector for a duplicate certificate if the original certificate has been lost or destroyed....

Last modified: October 22, 2018