California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 126
Official textleginfo.legislature.ca.govlast amended
“Tax-defaulted property” is real property which is subject to a lien for taxes which, by operation of law and by declaration of the tax collector, are in default and from which the lien of the taxes for which it was declared tax-defaulted has not been removed. Where used in this division or in any other provision of law,
# (a)
Any reference to property tax sold or tax deeded to the state shall refer to tax-defaulted property.
# (b)
Any reference to the sale to the state shall refer to the declaration of default.
# (c)
Any reference to the deeding to the state shall refer to property which is subject to a power of sale for nonpayment of taxes.
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