Revenue and Taxation Code - RTC
DIVISION 1. PROPERTY TAXATION [50 - 5911]
( Division 1 enacted by Stats. 1939, Ch. 154. ) PART 6. TAX SALES [3351 - 3972]
( Part 6 enacted by Stats. 1939, Ch. 154. ) CHAPTER 2. Sale by Operation of Law [3436 - 3444]
( Chapter 2 enacted by Stats. 1939, Ch. 154. ) ARTICLE 1. General Provisions [3436 - 3444]
( Heading of Article 1 added by Stats. 1967, Ch. 1354. ) 3436.
At 12:01 a.m. on July 1, the taxes, assessments, penalties, and costs on real property except tax-defaulted property and possessory interests, which have not been paid shall by operation of law be declared in default.
(Amended by Stats. 1992, Ch. 523, Sec. 23. Effective January 1, 1993.)