Cal. RTC § 126
This is the official text of Cal. RTC § 126, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
“Tax-defaulted property” is real property which is subject to a lien for taxes which, by operation of law and by declaration of the tax collector, are in default and from which the lien of the taxes for which it was declared tax-defaulted has not been removed. Where used in this division or in any other provision of law,
(a) Any reference to property tax sold or tax deeded to the state shall refer to tax-defaulted property.
(b) Any reference to the sale to the state shall refer to the declaration of default.
(c) Any reference to the deeding to the state shall refer to property which is subject to a power of sale for nonpayment of taxes.
(a) Any reference to property tax sold or tax deeded to the state shall refer to tax-defaulted property.
(b) Any reference to the sale to the state shall refer to the declaration of default.
(c) Any reference to the deeding to the state shall refer to property which is subject to a power of sale for nonpayment of taxes.
Status: in_force · Read it on the official government site
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