California · Revenue and Taxation Code - RTC

RTC §4521: Commencing no earlier than the date the property is declared in default, the tax collector may offer for sale as provided in Section 4511 tax certificates for those defaulted taxes in connection with

What this law says, in plain English

The tax collector may offer tax certificates for sale relating to defaulted taxes, beginning after a property is declared in default, as specified in Section 4511.

Read the full statutory text
Commencing no earlier than the date the property is declared in default, the tax collector may offer for sale as provided in Section 4511 tax certificates for those defaulted taxes in connection with that secured roll property or that property on the supplemental roll, along with any defaulted taxes for any previous year that have not previously been sold.

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