Rev. & Tax. Code, § 4522 · Chapter 3. Sale of Tax Certificates
Rev. & Tax. Code, § 4522
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
For purposes of Chapter 1A (commencing with Section 4653) and Chapter 3 (commencing with Section 4701) of Part 8, the receipt by the tax collector of the proceeds of the sale of a tax certificate shall be deemed to be the receipt by the tax collector of the due and unpaid taxes and assessments specified in that tax certificate and, if in excess of that amount, the related delinquency penalty set forth in Section 2617, 2618, 2704, 2705, 2759, 2760, 2761, or 2762. The provisions of this part shall not be construed as removing any lien for taxes or extinguishing any unpaid taxes or assessments or fees, penalties, costs, or other amounts related thereto.
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=4522.
- Text hash
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- 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
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
- Rev. & Tax. Code, § 2617Printed as Section 2617, 2618, 2704, 2705, 2759, 2760, 2761, or 2762
- Rev. & Tax. Code, § 2618Printed as Section 2617, 2618, 2704, 2705, 2759, 2760, 2761, or 2762
- Rev. & Tax. Code, § 2704Printed as Section 2617, 2618, 2704, 2705, 2759, 2760, 2761, or 2762
- Rev. & Tax. Code, § 2705Printed as Section 2617, 2618, 2704, 2705, 2759, 2760, 2761, or 2762
- Rev. & Tax. Code, div. 1, pt. 8, ch. 1aSecured RollPrinted as Chapter 1A (commencing with Section 4653)
- Rev. & Tax. Code, div. 1, pt. 8, ch. 3Alternative Method of Distribution of Tax Levies and Collections and of Tax Sale ProceedsPrinted as Chapter 3 (commencing with Section 4701) of Part 8
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.