2007 California Revenue and Taxation Code Chapter 4. Preparation Of Abstract Lists

CA Codes (rtc:4372-4379)

4372.  The abstract list shall contain all information in the rolls
from which it is prepared relating to unpaid items and shall be in
such form, to be approved by the Controller, as may be most easily
and accurately used in effecting the redemption of property thereon.



4373.  Each year after property becomes tax defaulted by operation
of law, the tax collector shall insert in the abstract list, or
prepare an abstract list of, unpaid items from the roll in which the
tax-defaulted properties are recorded.


4374.  Upon completion of any abstract list or the insertion of new
information therein the auditor shall certify thereon that it
contains a true and correct statement of all information relating to
property on which all or any part of the taxes are unpaid which is
contained in the rolls specified by the auditor in the certificate.
All entries formerly required by law to be made on the specified
rolls shall thereafter be made on the abstract lists.



4375.  When defects in description or form or clerical errors occur
because of the preparation of the abstract list, they may be
corrected on the abstract list under the same conditions, except as
to time, and in the same manner as they would be corrected if they
occurred on any secured roll or delinquent roll.



4376.  The abstract list, or a copy certified by the tax collector,
showing unpaid taxes against any property, is prima facie evidence of
the assessment, the property assessed, the delinquency, the amount
of taxes due and unpaid, and that there has been compliance with all
forms of law relating to assessment, equalization, and levy of the
taxes.



4377.  Any delinquent tax roll and original secured roll on which it
is based containing the information set forth in the abstract list
may be destroyed by the county officer or officers in possession of
the rolls if (a) the destruction, in all cases, has first been
approved by order of the board of supervisors of the county, (b) the
abstract list has first been certified as correct and complete by the
county auditor, and (c) a certified, permanent record on a
substitute media has been prepared in accordance with Section 26205
of the Government Code and the substitute media will be retained for
at least 12 years from the date of the creation of the original
document.  The substitute media may also be destroyed following the
expiration of the 12-year retention period.
   The abstract list prepared under Section 4373, or any photographic
record thereof, shall be retained by the tax collector for at least
two years after the time the lien has been removed.




4378.  Upon the destruction of the delinquent tax roll and the
original secured roll pursuant to Section 4377, any property or
interest therein which theretofore became delinquent but does not
appear in the abstract list shall conclusively be presumed to have
been redeemed and the delinquency satisfied and any notices of tax
default and power of sale canceled, unless there then appears of
record in the proper county a tax deed on sale thereof pursuant to
this division. However, the conclusive presumption of payment and
redemption prior to sale pursuant to this division shall not apply as
against a tax deed issued within one year prior to the destruction
of the delinquent tax roll and original secured roll, unless the tax
deed was not recorded, in the proper county, within one year after
the date of the deed.



4379.  No proceeding or defense based upon a right or claim under a
tax deed issued pursuant to this division upon property or any
interest therein not appearing upon the abstract list shall be
maintained or asserted after the destruction of the delinquent tax
roll and original secured roll pursuant to Section 4377 unless the
tax deed was recorded in the proper county at the date of the
destruction or within one year after the date of the deed, whichever
is later.  If the proceeding or defense is barred by this section,
the only recourse of the grantee in the tax deed, or the grantee's
successor in interest, shall be to obtain a refund in the manner
prescribed in Section 3729 upon claim made within one year after the
bar arises.