SECTIONS 3436-3444 - California Statutes

REVENUE AND TAXATION CODE

SECTION 3436-3444

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.

3437. The amount due on any property may be paid until the close of
business on June 30 if it was separately valued on the secured roll.
If June 30 falls on a Saturday, Sunday, or legal holiday, and
payment is received by the close of business on the next business
day, redemption penalties shall not attach. If the board of
supervisors, by adoption of an ordinance or resolution, closes the
county's offices for business prior to the time of delinquency on the
"next business day" or for that whole day, that day shall be
considered a legal holiday for purposes of this section. Section 2512
shall apply to remittances made by mail.

3438. If the tax collector discovers before the declaration that
because of any error the tax on a parcel of real property should not
be declared in default, he or she shall not declare it in default and
the board of supervisors shall cause the assessor to enter the
uncollected taxes on the next roll, to be collected like other taxes
on that roll.

3439. In appropriate columns on the delinquent roll, or the secured
roll if the delinquent roll has been dispensed with, opposite each
parcel separately valued the taxes on which have been declared in
default, the tax collector shall enter "tax defaulted," the date of
the declaration, and the total amount declared to be in default.

3441. Every person who does any act tending permanently to impair
the value of tax-defaulted property is guilty of a misdemeanor and is
liable for any damages sustained by the county or public agency
because of his or her act. Those acts include, but are not limited
to, the removal, destruction, or cutting of any improvements or
timber. On request of the tax collector of the county where any part
of the property is located, the district attorney of the same county
shall:
(a) Prosecute for the commission of the misdemeanor.
(b) In the name of the people, sue for damages sustained by the
county.

3442. Within 30 days after the declaration of default, the tax
collector shall furnish the auditor with a list of all tax-defaulted
property. The auditor shall enter on the current roll immediately
after the description of the property the fact and date of
declaration of default.

3443. The tax collector shall transmit the list of property to the
assessor who shall enter on his or her records the fact and date of
the declaration of default.

3443.5. In lieu of the procedure specified in Section 3443, where a
machine-prepared roll is used, the fact and date of the declaration
of default may be entered upon the reproduced roll.

3444. If the original declaration of default by operation of law is
ever canceled or held void, the property shall be treated for all
purposes as if in default in the next subsequent year for which it
would have been validly declared in default but for the previous
declaration of default.