California Revenue and Taxation Code

§ 4521

RTC § 4521 Effective Jul 24, 1995Div. 1 · Part 7.5 · Ch. 3

Statute text

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 certificates for those defaulted taxes in connection with that secured roll property or that property on the supplemental roll, along with any defaulted taxes for any previous year that have not previously been sold.

Legislative history

Added by Stats. 1995, Ch. 189, Sec. 7. Effective July 24, 1995.