Revenue and Taxation Code section 3441

Every person who does any act tending permanently to impair the value of tax-defaulted property is guilty of a misdemeanor and is liable for any damages sustained by the county or public agency because of his or her act. Those acts include, but are not limited to, the removal, destruction, or cutting of any improvements or timber. On request of the tax collector of the county where any part of the property is located, the district attorney of the same county shall:

(a)

Prosecute for the commission of the misdemeanor.

(b)

In the name of the people, sue for damages sustained by the county.

Source: Section 3441, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=3441.­ (updated Sep. 11, 1984; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 3441's source at ca​.gov