{"data":{"id":"us-ca/rtc-4521","jurisdiction":"us-ca","citation":"RTC § 4521","heading":"","body":"Commencing no earlier than the date the property is declared in default, the tax collector may offer for sale as provided in Section 4511 tax certificates for those defaulted taxes in connection with that secured roll property or that property on the supplemental roll, along with any defaulted taxes for any previous year that have not previously been sold.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 7.5. TAX CERTIFICATES [4501. - 4531.]","CHAPTER 3. Sale of Tax Certificates [4521. - 4531.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"f4791ccae013a667e9690a295ba8e4aba8f0359f3abd12020316f27d5664ac2f","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-4513","next":"us-ca/rtc-4522"},"notice":"GroundRules: Original legal text. Not legal advice."}