California Revenue and Taxation Code

§ 3797

RTC § 3797 Effective Sep 11, 1984Div. 1 · Part 6 · Ch. 8 · Art. 2

Statute text

The notice of agreement shall state:

(a)A description of the property substantially as described in the agreement.

(b)The name of the last assessee of the property. To ascertain the name of the last assessee of the tax-defaulted property an examination shall be made of the assessment of this property on the last equalized roll, or if this property does not appear thereon, the last previous roll on which it was assessed.

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Legislative history

Amended by Stats. 1984, Ch. 988, Sec. 66. Effective September 11, 1984.