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.
Cal. Rev. & Tax. Code § 3436
General Provisions
Amended by Stats. 1992, Ch. 523, Sec. 23
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.