BlackletterCalifornia law

Revenue and Taxation Code § 4526

CHAPTER 3. Sale of Tax Certificates

Current as of September 28, 2026Rev. & Tax. Code, § 4526Official source ↗

Added by Stats. 1995, Ch. 189, Sec. 7. Effective July 24, 1995.

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.