Section 4986.5 Of Article 1. Generally From California Revenue And Taxation Code >> Division 1. >> Part 9. >> Chapter 4. >> Article 1.
4986.5
. When real property is distributed by description to the
State after the lien date 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, taxes upon such
real property shall not be paid for a period of five years after the
date of entry of the decree of distribution except as provided in
this section.
(a) If five years after the date of entry of the decree of
distribution elapse without claim by the heirs of decedent or other
persons entitled to make such claim, all taxes shall be canceled by
the auditor on order of the board of supervisors with the written
consent of the district attorney.
(b) If during the five-year period the real property is claimed by
the heirs of decedent or other persons entitled to make such claim,
all taxes upon such real property become due upon the approval of the
claim, and shall be collected in the manner provided by law.
(c) If during the five-year period the State sells the real
property it shall credit the proceeds of the sale to the particular
estate and all taxes thereon shall be canceled. If the proceeds are
claimed within the five-year period and the claim is allowed, the
Controller shall deduct from the amount allowed to be paid to the
claimant and remit to the taxing agency an amount equal to all taxes
canceled plus any other amounts which would have been necessary to
redeem the property at the time of cancellation, in accordance with
an estimate thereof by the redemption officer.