GroundRules
RTC § 2961
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 1. PROPERTY TAXATION [50. - 5911.]
- PART 5. COLLECTION OF TAXES [2501. - 3205.]
- CHAPTER 4. Collection on the Unsecured Roll [2901. - 2963.]
- ARTICLE 2. Seizure and Sale [2951. - 2963.]
Any excess in the proceeds of the sale over the taxes, penalties, and costs shall be returned to the owner of the property. Until claimed the excess shall be deposited in the county treasury, subject to the order of the owner or his successor in interest. Any excess in the proceeds of any sale heretofore or hereafter made becomes the property of the county if not claimed within three years after the date of sale.
Collected 2026-09-14T05:56:33Z. Source file · JSON