Each year after property becomes tax defaulted by operation of law, the tax collector shall insert in the abstract list, or prepare an abstract list of, unpaid items from the roll in which the tax-defaulted properties are recorded.
Cal. Rev. & Tax. Code § 4373
Preparation of Abstract Lists
Amended by Stats. 1985, Ch. 316, Sec. 59.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.