California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 467
Annually, on or before March 20th, every taxing agency shall file with the assessor of the county in which the property is located statements containing legal descriptions of:
# (a)
All real estate which it has conveyed by deed to any person during the assessment year ending on the last day of December.
# (b)
All real estate owned by it on the preceding lien date and which it has agreed by contract in writing to sell and convey to any person. The statement covering property sold by contract shall show for each parcel of real estate the name and address of the purchaser, the consideration for the sale and conveyance thereof, and the amount of the consideration paid as of the lien date.
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