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6120-6124 Declaration Process: Administrative Information

6120. DEFAULT NUMBERS
For proper control, default numbers should be assigned to tax-defaulted properties in ascending numerical order, by one of the following methods:

1) Starting with "1" each year;

2) Continuing consecutively from the last default number used in the preceding year; or

3) Using the assessment (parcel or account) or billing number that appears on the assessment roll.

6121. "ADDENDA" DEFAULT NUMBERS
For a discussion of addenda default numbers, see M-9333.

6122. ENTRIES ON ROLL
Unless the information is entered on an abstract list (Rev. & Tax. Code §§4372-4379), the tax collector shall enter, on the delinquent roll (Rev. & Tax. Code §3439), or on the secured assessment roll if the delinquent roll has been dispensed with, opposite each parcel separately valued and tax-defaulted, including those in the addenda, the following information: the term "Tax-Defaulted," the default number, the date of the default, and the total amount of the tax-default.

6123. NOTICE TO AUDITOR
Within 30 days after the default by operation of law, the tax collector shall furnish the auditor with a list of all properties that have become tax-defaulted. The auditor shall enter on the current roll immediately after the description of the property the fact and date of the declaration of default (Rev. & Tax. Code §3442).

The "current roll" is defined in Revenue and Taxation Code section 125.

6124. NOTICE TO ASSESSOR
Except as described in the EXCEPTION below, the tax collector transmits to the assessor a list of the tax-defaulted properties. The assessor then enters on his/her records the fact and date of the default (Rev. & Tax. Code §3443).

EXCEPTION: If the machine-prepared roll, as defined in Revenue and Taxation Code section 109.5, is reproduced by the auditor for use as the extended roll, the assessor is not required to enter the fact and date of default on the records, since such entries may be entered on the reproduced (extended) roll (Rev. & Tax. Code §3443.5). This extended roll becomes the current roll on which the auditor makes any necessary entries (Rev. & Tax. Code §3442).

If entries normally appearing on the extended roll are maintained on computer and no physical document is prepared, information pertaining to tax-defaulted entries must likewise be recorded in the computer file (Rev. & Tax. Code §109.6).