California Statutes

§ 4522. — 4522. (Added by Stats. 1995, Ch. 189, Sec. 7.)

California·Code RTC Revenue and Taxation Code - RTC·Div. 1. DIVISION 1. PROPERTY TAXATION·Part 7.5. PART 7.5. TAX CERTIFICATES·Ch. 3. CHAPTER 3. Sale of Tax Certificates
For purposes of Chapter 1A (commencing with Section 4653) and Chapter 3 (commencing with Section 4701) of Part 8, the receipt by the tax collector of the proceeds of the sale of a tax certificate shall be deemed to be the receipt by the tax collector of the due and unpaid taxes and assessments specified in that tax certificate and, if in excess of that amount, the related delinquency penalty set forth in Section 2617, 2618, 2704, 2705, 2759, 2760, 2761, or 2762. The provisions of this part shall not be construed as removing any lien for taxes or extinguishing any unpaid taxes or assessments or fees, penalties, costs, or other amounts related thereto.

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California § 4522. (4522. (Added by Stats. 1995, Ch. 189, Sec. 7.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Added by Stats. 1995, Ch. 189, Sec. 7. Effective July 24, 1995.
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