BlackletterCalifornia law

Revenue and Taxation Code § 3439

ARTICLE 1. General Provisions

Current as of September 28, 2026Rev. & Tax. Code, § 3439Official source ↗

Amended by Stats. 1984, Ch. 988, Sec. 22. Effective September 11, 1984.

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.