Revenue and Taxation Code section 2928.1

Upon destruction of the original unsecured roll pursuant to Section 2928, any taxes on any property or any interest therein which theretofore became delinquent but does not appear in the delinquent roll or abstract list shall conclusively be presumed to have been paid and the delinquency satisfied.

Source: Section 2928.1, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=2928.­1.­ (updated Jan. 1, 1961; accessed Dec. 29, 2025).

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Verified:
Dec. 29, 2025

§ 2928.1's source at ca​.gov