California Revenue and Taxation Code CHAPTER 4 - Preparation of Abstract Lists

• Section 4372.
  The abstract list shall contain all information in the rolls from which it is prepared relating to unpaid items and shall be in such form,...
• Section 4373.
  Each year after property becomes tax defaulted by operation of law, the tax collector shall insert in the abstract list, or prepare an abstract list...
• Section 4374.
  Upon completion of any abstract list or the insertion of new information therein the auditor shall certify thereon that it contains a true and correct...
• Section 4375.
  When defects in description or form or clerical errors occur because of the preparation of the abstract list, they may be corrected on the abstract...
• Section 4376.
  The abstract list, or a copy certified by the tax collector, showing unpaid taxes against any property, is prima facie evidence of the assessment, the...
• Section 4377.
  Any delinquent tax roll and original secured roll on which it is based containing the information set forth in the abstract list may be destroyed...
• Section 4378.
  Upon the destruction of the delinquent tax roll and the original secured roll pursuant to Section 4377, any property or interest therein which theretofore became...
• Section 4379.
  No proceeding or defense based upon a right or claim under a tax deed issued pursuant to this division upon property or any interest therein...

Last modified: October 22, 2018