BlackletterCalifornia law

Revenue and Taxation Code § 4373

CHAPTER 4. Preparation of Abstract Lists

Current as of September 28, 2026Rev. & Tax. Code, § 4373Official source ↗

Amended by Stats. 1985, Ch. 316, Sec. 59.

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.