A tax certificate shall not be considered as having any situs in the county in which the real property is located for which the tax certificate is issued.
Cal. Rev. & Tax. Code § 4526
Sale of Tax Certificates
Added by Stats. 1995, Ch. 189, Sec. 7
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.