§ 4373
38 words·~1 min read·
/ca/revenue-and-taxation-code/4373A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Each year after property becomes tax defaulted by operation of law, the tax collector shall insert in the abstract list, or prepare an abstract list of, unpaid items from the roll in which the tax-defaulted properties are recorded.