{"code":"RTC","codeName":"Revenue and Taxation Code","section":"4373","citation":"Rev. & Tax. Code, § 4373","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 7. REDEMPTION [4101. - 4379.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-7"},{"name":"CHAPTER 4. Preparation of Abstract Lists [4372. - 4379.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-7/chapter-4"}],"history":"Amended by Stats. 1985, Ch. 316, Sec. 59.","effective":null,"html":"<p>Each year after property becomes tax defaulted by operation of law, the tax collector shall insert in the abstract list, or prepare an abstract list of, unpaid items from the roll in which the tax-defaulted properties are recorded.</p>","text":"Each year after property becomes tax defaulted by operation of law, the tax collector shall insert in the abstract list, or prepare an abstract list of, unpaid items from the roll in which the tax-defaulted properties are recorded.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/preparation-of-abstract-lists-4373","source":"California Legislative Information bulk export (pubinfo)"}