California Revenue and Taxation Code

§ 531.7

RTC § 531.7 Effective Jan 1, 2007Div. 1 · Part 2 · Ch. 3 · Art. 4

Statute text

If property has not been legally assessable on the local secured roll for any year because the property has been tax deeded to a taxing agency other than the state, the property shall be deemed to have escaped assessment for that year and shall be subject to this article if any of the following circumstances apply:

(a)The property has not been declared tax defaulted for delinquent taxes.

(b)The property has been redeemed from the tax sale and deeded to the taxing agency.

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Legislative history

Amended by Stats. 2006, Ch. 538, Sec. 608. Effective January 1, 2007.