BlackletterCalifornia law

Revenue and Taxation Code § 3436

ARTICLE 1. General Provisions

Current as of September 28, 2026Rev. & Tax. Code, § 3436Official source ↗

Amended by Stats. 1992, Ch. 523, Sec. 23. Effective January 1, 1993.

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.