Rev. & Tax. Code, § 4521 · Chapter 3. Sale of Tax Certificates
Rev. & Tax. Code, § 4521
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
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.
Notes and commentary — not statutory text
History
Added by Stats. 1995, Ch. 189, Sec. 7. Effective July 24, 1995.
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=4521.
- Text hash
- sha256 f4791ccae013a667e9690a295ba8e4aba8f0359f3abd12020316f27d5664ac2f
- 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
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Revenue and Taxation Code
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