BlackletterCalifornia law

Revenue and Taxation Code § 614

ARTICLE 6. Assessment Roll

Current as of September 28, 2026Rev. & Tax. Code, § 614Official source ↗

Amended by Stats. 1985, Ch. 316, Sec. 10.

After each assessment of tax-defaulted property the assessor shall enter on the roll the fact that it is tax defaulted and the date of the declaration of default.