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6400-6402 Cancellation: Special Circumstances

6400. GENERAL PROCEDURES
Actions for damages to tax-defaulted property should be handled by the district attorney. As a rule, if the damages have been committed by a person, the tax collector should submit a report in writing to the district attorney, for whatever action he/she deems necessary.

Acts include, but are not limited to, the removal, destruction, or cutting of any improvement or timber.

Persons damaging the property can be prosecuted for the commission of a misdemeanor, in the name of the people, and can be sued for damages sustained by the county (Rev. & Tax. Code §3441).

6401. DAMAGE PERPETRATED ON TAX-DEFAULTED PROPERTY
Upon learning of any removal or destruction of any improvements, cutting of timber, or any act tending to permanently impair the value of tax-defaulted property, such information should be reported immediately to the district attorney for appropriate legal action (Rev. & Tax. Code §3441). This applies even if the property is being redeemed under an installment plan of redemption (Atty. Gen. Letter 3-12-41). Even if the property that was subject to sale has been redeemed, the county is allowed to recover damages for timber removed during the time the property was subject to the power to sell (People v. Lucas, 55 Cal. 2d 564).

Trustees in bankruptcy are obligated to conserve the bankrupt's estate but have no right by virtue of the bankruptcy laws to commit waste on the property. Trustees selling buildings or equipment attached to property subject to sale may be liable to prosecution under Revenue and Taxation Code section 3441 (Attorney General Letter 3-12-41).

6402. STATUTE OF LIMITATIONS
Ordinarily, the statute of limitations for a misdemeanor is one year and, for civil action for damages, it is three years. The tax collector need not determine whether the statute of limitations applies. The district attorney can determine this when the matter is reported.