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California Revenue And Taxation Code — Property Taxation — Sale By Operation Of Law — General Provisions — Default

Current through the 2016 Legislative Session

At 12:01 a.m. on July 1, the taxes, assessments, penalties, and costs on real property except tax-defaulted property and possessory interests, which have not been paid shall by operation of law be declared in default.

Ca. Rev. and Tax. Code § 3436