§ 3439
54 words·~1 min read·
/ca/revenue-and-taxation-code/3439A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
In appropriate columns on the delinquent roll, or the secured roll if the delinquent roll has been dispensed with, opposite each parcel separately valued the taxes on which have been declared in default, the tax collector shall enter “tax defaulted,” the date of the declaration, and the total amount declared to be in default.