Section 3439 Of Chapter 2. Sale By Operation Of Law From California Revenue And Taxation Code >> Division 1. >> Part 6. >> Chapter 2.

. In appropriate columns on the delinquent roll, or the secured roll if the delinquent roll has been dispensed with, opposite each parcel separately valued the taxes on which have been declared in default, the tax collector shall enter "tax defaulted," the date of the declaration, and the total amount declared to be in default.