Section 4521 Of Chapter 3. Sale Of Tax Certificates From California Revenue And Taxation Code >> Division 1. >> Part 7.5. >> Chapter 3.

. 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.