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4130-4132 Preparing the Abstract: Annual Posting to Abstract

4130. TAX-DEFAULTED ITEMS
Each year after the date of the declaration of default, the current year's delinquencies and tax-defaulted supplemental assessments must be posted to the appropriate abstract (Rev. & Tax. Code §4373). A new abstract should be prepared (M-4131) for all properties that have become tax-defaulted.

The abstract is a history of tax-defaulted property. It is suggested that, on a manual abstract system, an entry be made for each year listed on an abstract, even if taxes are paid for a given year. This reduces the possibility of a delinquent tax being missed or a duplicate abstract being prepared.

See M-4132 for information on the auditor's certification.

4131. MULTIPLE ASSESSMENTS (CROSS-REFERENCE SUGGESTED)
An abstract must be prepared for each parcel so that a proper filing sequence may be maintained. The abstract may be merely a cross-reference, or the tax may be segregated and a complete abstract record made, properly cross-referenced to other parcels in the same assessment.

EXAMPLE: Originally delinquent as APN 50-113-083. Split to 50-113-097 and 50-113-098; later split to 50-113-134, 50-113-135, 50-113-136 and 57-024-013, 57-024-016. Then remapped as 85-02-005, etc. A "dummy" abstract should be inserted after each parcel split in order to maintain a record of the chain of events.

4132. CERTIFICATION OF AUDITOR
The county auditor must certify the correctness of the new entries (Rev. & Tax. Code §4374).

NOTE: Certification by the auditor is required, even if the abstract is machine-prepared (M-4102).