{"code":"RTC","codeName":"Revenue and Taxation Code","section":"3439","citation":"Rev. & Tax. Code, § 3439","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. 1984, Ch. 988, Sec. 22.   Effective September 11, 1984.","effective":"1984-09-11","html":"<p>In appropriate columns on the delinquent roll, or the secured roll if the delinquent roll has been dispensed with, opposite each parcel separately valued the taxes on which have been declared in default, the tax collector shall enter “tax defaulted,” the date of the declaration, and the total amount declared to be in default.</p>","text":"In appropriate columns on the delinquent roll, or the secured roll if the delinquent roll has been dispensed with, opposite each parcel separately valued the taxes on which have been declared in default, the tax collector shall enter “tax defaulted,” the date of the declaration, and the total amount declared to be in default.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-3439","source":"California Legislative Information bulk export (pubinfo)"}