REVENUE AND TAXATION CODE
SECTION 568
568. (a) All property which has been declared tax defaulted,
whether or not subject to a power of sale by the tax collector for
defaulted taxes, shall be assessed. The assessment shall be entered,
in the name of the assessee on the secured roll.
(b) All property which was tax-deeded to the state prior to the
enactment of Chapter 988 of the Statutes of 1984 and was unassessed
because of the tax deed to the state shall be assessed as if the tax
deed was never issued.
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