Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 568 — Tax Deeded Property

Cal. Rev. & Tax. Code § 568

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

(a) All property which has been declared tax defaulted, whether or not subject to a power of sale by the tax collector for defaulted taxes, shall be assessed. The assessment shall be entered, in the name of the assessee on the secured roll.

Citator

Cal. Rev. & Tax. Code § 568 — Tax Deeded Property is in force in the current edition of the Code, and nothing recorded condemns it.

(a) All property which has been declared tax defaulted, whether or not subject to a power of sale by the tax collector for defaulted taxes, shall be assessed. The assessment shall be entered, in the name of the assessee on the secured roll.

(b) All property which was tax-deeded to the state prior to the enactment of Chapter 988 of the Statutes of 1984 and was unassessed because of the tax deed to the state shall be assessed as if the tax deed was never issued.