At 12:01 a.m. on July 1, the taxes, assessments, penalties, and costs on real property except tax-defaulted property and possessory interests, which have not been paid shall by operation of law be declared in default.

(Amended by Stats. 1992, Ch. 523, Sec. 23. Effective January 1, 1993.)

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Terms Used In California Revenue and Taxation Code 3436

  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.