{"code":"RTC","codeName":"Revenue and Taxation Code","section":"3436","citation":"Rev. & Tax. Code, § 3436","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 6. TAX SALES [3351. - 3972.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-6"},{"name":"CHAPTER 2. Sale by Operation of Law [3436. - 3444.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-6/chapter-2"},{"name":"ARTICLE 1. General Provisions [3436. - 3444.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-6/chapter-2/article-1"}],"history":"Amended by Stats. 1992, Ch. 523, Sec. 23.   Effective January 1, 1993.","effective":"1993-01-01","html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-3436","source":"California Legislative Information bulk export (pubinfo)"}