{"code":"RTC","codeName":"Revenue and Taxation Code","section":"4526","citation":"Rev. & Tax. Code, § 4526","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 7.5. TAX CERTIFICATES [4501. - 4531.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-7.5"},{"name":"CHAPTER 3. Sale of Tax Certificates [4521. - 4531.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-7.5/chapter-3"}],"history":"Added by Stats. 1995, Ch. 189, Sec. 7.   Effective July 24, 1995.","effective":"1995-07-24","html":"<p>A tax certificate shall not be considered as having any situs in the county in which the real property is located for which the tax certificate is issued.</p>","text":"A tax certificate shall not be considered as having any situs in the county in which the real property is located for which the tax certificate is issued.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/sale-of-tax-certificates-4526","source":"California Legislative Information bulk export (pubinfo)"}