CHAPTER 4. Preparation of Abstract Lists

Chapter 4 repealed and added by Stats. 1945, Ch. 694.

§§ 4372–4379 · 8 sections

• § 4372 The abstract list shall contain all information in the rolls from which it is prepared relating to unpaid items and shall be in such form, to be approved by…
• § 4373 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…
• § 4374 Upon completion of any abstract list or the insertion of new information therein the auditor shall certify thereon that it contains a true and correct…
• § 4375 When defects in description or form or clerical errors occur because of the preparation of the abstract list, they may be corrected on the abstract list under…
• § 4376 The abstract list, or a copy certified by the tax collector, showing unpaid taxes against any property, is prima facie evidence of the assessment, the property…
• § 4377 Any delinquent tax roll and original secured roll on which it is based containing the information set forth in the abstract list may be destroyed by the county…
• § 4378 Upon the destruction of the delinquent tax roll and the original secured roll pursuant to Section 4377, any property or interest therein which theretofore…
• § 4379 No proceeding or defense based upon a right or claim under a tax deed issued pursuant to this division upon property or any interest therein not appearing upon…