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Cal. Rev. & Tax. Code § 3439

General Provisions

Amended by Stats. 1984, Ch. 988, Sec. 22

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.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.