California § 531.7. 531.7. (Amended by Stats. 2006, Ch. 538, Sec. 608.)

California Statutes

§ 531.7. — 531.7. (Amended by Stats. 2006, Ch. 538, Sec. 608.)

California § 531.7.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 1.DIVISION 1. PROPERTY TAXATION

Part 2.PART 2. ASSESSMENT

Ch. 3.CHAPTER 3. Assessment Generally

Art. 4.ARTICLE 4. Property Escaping Assessment

This text of California § 531.7. (531.7. (Amended by Stats. 2006, Ch. 538, Sec. 608.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 531.7. (2026).

Text

If property has not been legally assessable on the local secured roll for any year because the property has been tax deeded to a taxing agency other than the state, the property shall be deemed to have escaped assessment for that year and shall be subject to this article if any of the following circumstances apply:

(a)The property has not been declared tax defaulted for delinquent taxes.

(b)The property has been redeemed from the tax sale and deeded to the taxing agency.

(c)The tax deed to the taxing agency has been held to be invalid and has been canceled; provided, however, that the statute of limitations provided for in Section 532 shall not apply.

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If property has not been legally assessable on the local secured roll for any year because the property has been tax deeded to a taxing agency other than the state, the property shall be deemed to have escaped assessment for that year and shall be subject to this article if any of the following circumstances apply:
(a)
The property has not been declared tax defaulted for delinquent taxes.
(b)
The property has been redeemed from the tax sale and deeded to the taxing agency.
(c)
The tax deed to the taxing agency has been held to be invalid and has been canceled; provided, however, that the statute of limitations provided for in Section 532 shall not apply.