Revenue and Taxation Code section 982.1

If real property of a deceased person is distributed to the State because there are no known heirs or because the estate or any portion thereof is to be distributed to heirs, devisees, or legatees whose whereabouts are unknown, such real property shall be assessed to the estate of the decedent and to the State of California. Such assessment shall involve no liability on the part of the State to pay taxes except as provided by Section 4986.5 and 4986.6.

Source: Section 982.1, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=982.­1.­ (updated Jan. 1, 1951; accessed Jul. 14, 2025).

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Verified:
Jul. 14, 2025

§ 982.1's source at ca​.gov