Rev. & Tax. Code, § 126 · Chapter 1. Construction
Rev. & Tax. Code, § 126
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
“Tax-defaulted property” is real property which is subject to a lien for taxes which, by operation of law and by declaration of the tax collector, are in default and from which the lien of the taxes for which it was declared tax-defaulted has not been removed. Where used in this division or in any other provision of law,
(a) Any reference to property tax sold or tax deeded to the state shall refer to tax-defaulted property.
(b) Any reference to the sale to the state shall refer to the declaration of default.
(c) Any reference to the deeding to the state shall refer to property which is subject to a power of sale for nonpayment of taxes.
Notes and commentary — not statutory text
History
Amended by Stats. 1984, Ch. 988, Sec. 1.5. Effective September 11, 1984.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=126.
- Text hash
- sha256 517cf1f8efd25bf1f5419c02df83dbc08159fa42f5aeb2055940c923caa28168
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.