Rev. & Tax. Code, § 531.7 · Article 4. Property Escaping Assessment
Rev. & Tax. Code, § 531.7
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
If property has not been legally assessable on the local secured roll for any year because the property has been tax deeded to a taxing agency other than the state, the property shall be deemed to have escaped assessment for that year and shall be subject to this article if any of the following circumstances apply:
(a) The property has not been declared tax defaulted for delinquent taxes.
(b) The property has been redeemed from the tax sale and deeded to the taxing agency.
(c) The tax deed to the taxing agency has been held to be invalid and has been canceled; provided, however, that the statute of limitations provided for in Section 532 shall not apply.
Notes and commentary — not statutory text
History
Amended by Stats. 2006, Ch. 538, Sec. 608. Effective January 1, 2007.
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=531.7.
- Text hash
- sha256 aeb2d22a0f212d818beadecc5d0486fb538773c40538c4908baa674505f98784
- 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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