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California Revenue and Taxation Code

§ 126

RTC § 126 Effective Sep 11, 1984Div. 1 · Part 1 · Ch. 1
“Tax-defaulted property” is real property which is subject to a lien for taxes which, by operation of law and by declaration of the tax collector, are in default and from which the lien of the taxes for which it was declared tax-defaulted has not been removed. Where used in this division or in any other provision of law,
(a)Any reference to property tax sold or tax deeded to the state shall refer to tax-defaulted property.
(b)Any reference to the sale to the state shall refer to the declaration of default.

Legislative history

Amended by Stats. 1984, Ch. 988, Sec. 1.5. Effective September 11, 1984.

Source: California Revenue and Taxation Code § 126 from the California Legislative Information (public record). DecisionDepot is for informational use only and is not legal advice — verify against the official source before relying on this text.